Research On Construction Of Environmental Accounting System Of B Steel Company

Since the reform and opening up,China's economic level has achieved a qualitative leap,but at the same time,environmental pollution has become the primary problem people face,affecting the sustainable development of China's economy.Therefore,in the macro environment of sustainable development,in order to calculate the cost of corporate environmental governance,environmental accounting theory came into being.The corporate environmental accounting system is the key to improving global environmental issues and enhancing the future competitiveness of enterprises.However,at present,many Chinese enterprises have not actively introduced environmental accounting in order to reduce costs in the production and operation process..Therefore,in order to promote the implementation of environmental accounting in Chinese enterprises,it is very necessary to actively carry out environmental accounting research.The steel industry is the industry that drives China's economy,and B Steel Company has a leading position in China's steel industry.In this paper,the company's environmental accounting is studied,and first of all,through the application of environmental accounting of B Steel Company and the analysis of related problems and causes of environmental accounting,it is found that there is a necessity for the company's environmental accounting to build an environmental accounting system.Then,in order to realize the independent accounting of the company's environmental activities,an environmental accounting system was constructed: the recognition and measurement methods of environmental accounting elements were clarified according to the theory of the four elements of environmental accounting;according to the needs of the company's environmental matter accounting,corresponding environmental accounting accounts were established and environmental accounting accounts were established;and environmental accounting statements were formed to improve the disclosure of environmental accounting information in various reports.Finally,from the perspective of the improvement of China's environmental accounting standards and laws and regulations,enterprise resources and capacity building,the safeguard measures for environmental accounting of B Steel Company are proposed to ensure the development and improvement of the company's future environmental accounting.The research of this paper not only proposes suggestions for the construction of environmental accounting for B steel company to enhance the company's brand value and market competitiveness,but also provides reference value for the improvement of environmental accounting problems in related enterprises of the same type in China.