我国企业环境会计理由与其对策探析

【Abstract】wWw.shuoshilunwen.com With the fierce development of the current industry, enterprises consider less of the efficient use of the nature resource that if it can stand or not, while they pursue the maximization of their own profit. Human beings exploit excessively, and expel too much poisonous material to the nature. These kinds of behior lead the environment which people live with deteriorate day by day, and the air is polluted much more seriously, while the disaster of nature always happen, the global climate becomes warmer,and soil turns into sand etc. People take more realization that the economic increase model symbolized by abundantly wasteful resource and seriously polluted environment both destroys people’s health, and affects continuous development of a country. The deterioration of the environment lead the positive activities of globally environmental protection, and accounting field of many countries devoted themselves to the deep integration and development that involve both the environmental protection activities and the advanced process of "green revolution". They also discuss how can accountings participate in the environmental protection activities, and encouraged the deep integration and development between environment and economy. These lead to the new type of current accounting branch which is founded and develops as environmental accounting. Environmental accounting is a discipline that researches the relationship between the economic development and the environmental resources, identifies, measures and reports the environmental assents, liabilities, cost and expense. This discipline also analyze show the environmental efficiency and activity affect the financial results, socially economic development in enterprise. Output-environmental information is the last circle of environmental accounting, therefore, the aim of environmental accounting reporting is to provide the information about the use of environmental resource and the cost-compensation to the users of the information based on the regular accounting according the continuance development stratagem, and reflect the social responsibility and the social cost with the efficiency while the agent use the environmental resource. So the effect and the meaning of environmental accounting reporting are very great.In China, the introduction and understanding of the environmental accounting began in the early period of 1990s, so the research of environmental accounting reports are still in the stage of theory and practice. Although the emerging some creative views, but it has not yet formed a complete system and a stable structure and the current theory has not yet been effectively used in practice. There are many imperfections in the research of the target, content, the elements of recognition and measurement, the model of disclosure in the environmental accounting reports.Environment accounting report is the report based on daily accounting and provided to government, the environmental protection departments, business communities, managers, workers and nearby residents and other users Its main purpose is to reflect the enterprise resource utilization and cost of compensation cases, fulfill their social responsibilities and social costs for them. The theoretical basis of environmental accounting report is mainly the resource scarcity theory, business ethics theory and theory of sustainable developmentWith the increasingly scarce environmental resources, our government attaches great importance to environmental accounting report, the public is extremely concerned about the environment report, while the majority of enterprises he begun to report on disclosure of environmental accounting information, but many problems of the environmental accounting report still exist in current development. The nature of problems is mainly including lacking of sufficient attention about environmental accounting reporting, inadequate management and supervision of government, uncertainty of target about environmental accounting reporting, the imperfections of disclosure mode.It is undeniable that the achievements of the developed environmental accounting reported are indeed worthy of our reference, especially the United States and Japan. the main advantages of U.S. environmental accounting report in rapid development separately from the content and condition of environmental accounting reports. Those advantages are sufficient environmental laws and regulations, accounting standards related to environment established by government and high focus of the environmental accounting report by publics and enterprises. Besides, According to Japan, the rapid development of environmental accounting report was mainly due to the strong sense of environmental protection of Japanese, the sound legal system for environmental protection established by government, the universal environmental accounting system and the standard of the preparation of environmental reports and environmental accounting disclosure of accounting information. Besides Industry associations and research institutions play the role of depth-related research which promote the rapid development of corporate environmental accounting and environmental accounting reportThe paper uses the standardized methods under the guidance of Marxi Materiali. Standardized method is a qualitative research method which mainly includes the induction and deduction and emphasizes value judgments of things. Qualitative analysis of the environmental accounting is based on that it is a Social Science. The use of standardized research methods is the traditional one which commonly used accounting theory. In addition, the paper combined the accounting, economics, and environmental science and other disciplines with each others and used the comparative analysis methods. After referencing to current research literature abroad, it provided the relevant measures based on situation of China it, including the following: developing and enhancing their environmental awareness of stakeholders, improving relevant laws regulations and government oversight, clearing the goal of environmental accounting report, building an independent system of environmental accounting reports.