analysis of chinas environmental accounting theory and its application（分析中国的环境会计理论及其应用）.docVIP

Analysis of China’s environmental accounting theory and its application Paper Keywords: environmental accounting, environmental accounting target object environment environmental accounting information disclosure accounting assumptions Abstract: Environmental enhancement of comprehensive national strength and for sustainable economic development is undoubtedly important to many people of insight attaches great importance to environmental studies, but our theoretical study of environmental accounting is not enough depth, still in its infancy. how to draw, drawing on a range of other disciplines and fields of concepts and methods, to form theories and methods of environmental accounting system, accounting practitioners must face is an important issue. Environmental cost accounting is based on natural resources should be how to compensate for the center to start accounting, is the environmental load into and out of the record. Basic definition can be expressed as: environmental accounting is to use accounting theory and methods, using a wide range of measurement instruments and attributes, from the perspective of the social benefits of environmental management accounting system and the main economic activities on the environment impact the recognition, measurement and reporting of an edge of the emerging discipline of environmental accounting in the environment has its specific meaning, it is to the human as the main socio-economic system of the external environment, other than by the addition of human organisms and non-living material composition from the environment, said the basic properties of accounting, environmental accounting is still a branch of accounting, but it is also a accounting with environmental science, ecology, environmental economics, development economics and other product of the combination. Thus in addition to adhering to environmental accounting basic accounting principles and basic methods, but also to learn lessons, including environmen