Research On The Construction Of Enterprise Environmental Accounting System

In the past four decades of reform and opening up,the contradiction between economic development and environmental protection has become increasingly prominent.As a comprehensive discipline of accounting,ecology and environment,environmental accounting is an important contribution to sustainable development.The theoretical research of environmental accounting started late in China and a unified environmental accounting system has not been established in practice.Under the condition that the theory and policy foundation are not mature,enterprise's practice exploration of environmental accounting is few.This paper takes A company as the research object.Through the investigation,it is found that A company has not set up any environmental subject,mainly to collect expenditures of each engineering project through "construction in progress" directly,so it cannot reflect specific environmental data.Based on this,this paper summarizes the theoretical framework of environmental accounting including basic assumptions,principles and accounting elements by sorting out the existing theoretical research and the practical experience of environmental accounting in various countries.When designing the specific accounting scheme,according to the actual situation of A company,the mode of setting up secondary detail subjects is adopted,that is,setting up secondary subjects related to the environment on the basis of retaining the existing accounting of the enterprise.Then the above accounting system was applied to A company's major engineering project—W to analyze actual application effect.Finally,in order for enterprises to better integrate the environmental accounting system into daily accounting,this paper proposes the following suggestions: Integrate the environmental accounting into the existing accounting system;Establish an effective information system;Strengthen the training of environmental accounting knowledge for financial personnel;Strengthen the control of each link to effectively identify environmental data.