Studies On Operating Benefits Of Pig Scale Breeding From Perspective Of Environmental Accounting

In recent years,with the goal of "carbon neutrality and emission peak" in China,enterprises’ awareness of environmental protection has gradually increased.As the main source of livestock pollution in China,the scale breeding industry of pig not only brings a heavy burden to the ecological environment,but also brings additional costs to business operations.Due to the lack of a feasible environmental benefit accounting system,especially the difficulty in accounting for environmental costs,the information disclosed by the company cannot fully reflect the damage to the ecological environment.Therefore,in order to improve the environmental information contained in the operating benefits of enterprises,this thesis establishes the operating benefit accounting method of scale pig breeding enterprises,incorporates environmental elements into the operating benefit evaluation system of the enterprise,and defines the environmental cost accounting scheme of the enterprise.The accounting of environmental cost is based on the traditional accounting process.On this basis,the enterprise builds a corresponding accounting system to improve the process of confirming,measuring,recording and reporting environmental costs,so as to adapt to the development of the enterprise itself.In the aspect of environmental cost measurement,the relevant theories of resource flow cost accounting can be used to calculate the resource loss and the loss caused by environmental pollution from the resource utilization of the enterprise,and combine with the environment-related costs in the traditional accounting system to obtain the enterprise environmental cost and finally evaluate the environmental benefits of the enterprise in combination with income.The selected Leshan Giantstar Farming& Husbandry Corporation Limited is a typical regional scale breeding enterprise.Through the collection and arrangement of the pig breeding business data of the selected company in 2021,the accounting method of resource flow cost is applied to the environmental cost analysis of the enterprise,combined with the income situation to evaluate the operating benefits and give improvement measures to further improve the model,truly reflect the environmental information of the enterprise,effectively improve the environmental cost accounting system problems such as the imperfection,and provide support and a reference for other scale pig breeding enterprises.Based on the above research,it is concluded as followed:(1)This enterprise needs to improve the environmental cost accounting system.Due to the lack of independent accounting units for environmental costs and environmental income,it is impossible to accurately reflect the enterprise’s real environmental benefits.The cost control elements of the enterprise are incomplete,and the cost transfer effect is obvious.(2)The environmental benefit model of pig scale breeding constructed in this thesis is mainly based on the resource consumption and waste generation of pigs in each growth cycle which makes accounting more accurate.(3)In order to improve the operating benefits of enterprises,the country should improve the pollution control laws and regulations,and enterprises should establish the environmental benefit accounting system,improve the financial personnel to improve the innovation ability of enterprise operation and management,improve the efficiency of enterprise resource utilization and the overall social benefits.