Because of there is a high velocity development in the industry, although the modern industry provides abundant stuff merchandises for people day-to-day life. But it besides leads to progressively serious environmental pollution. And human society development depends on the material resources and the ecological environment, they already showed marks of exhaustion, which makes the natural material footing for the development of the planetary economic system was shaken. To work out this job, green and ethical accounting Begins to develop.
The green accounting besides called environment accounting, is the currency as the chief unit of measuring, based on relevant Torahs and ordinances, mensurating and entering environmental pollution, environmental control, environmental development costs, care and development of the formation of the benefits to the environment at the same clip to transport on the sensible measuring and study, and comprehensive appraisal of environmental public presentation and environmental activities on endeavor fiscal consequences affect an emerging subject. It tries to unite accounting and environmental economic sciences, through effectual value direction, achieve the intent of organizing economic development and environmental protection.
Green accounting is on the footing of declining in the environmental resources and unfavorable judgment traditional accounting. And in traditional accounting, there merely exists the ownership of the belongings monetary value that can be reflected in the histories table and it is the ownership of the belongings monetary value. Such as air, oceans and the ozone bed is really of import to human existences, but the ownership of things can non be the content of the accounting. The endeavors to utilize and damage these things are non recorded in the operating cost, which non merely do net incomes inflated. It is more serious to give the involvements of the environment and obtain the behaviour of a sort of encouragement.
After come ining the twenty-first century, environmental jobs has aroused the concern of the society from all walks of life are more widely. For preservation of nature and the environment, recognize the sustainable development of society and economic system, environmental protection disbursement and increased duty for compensation. Has reflect on societal and economic activities and accounting control maps should reflect the environmental outgo, income and control.
Green accounting through to the full stressed environment the restriction and scarceness of resources, and assign to value and monetary value, the loss shall be compensated, so that the endeavor ‘s duty to the society, coercing endeavors to economic benefit, societal benefit and ecological benefit into history, truly recognize the sustainable development of economic system.
Green accounting as a subdivision of accounting, is the environment job and the combination of the accounting theory method, the basic premises, accounting rules, accounting acknowledgment, accounting measuring, accounting record, accounting coverage and so on many facets of necessity and modern accounting has the same or similar. But because of the complexness of the diverseness of environmental jobs and resource use, necessarily leads to the specialness of the green accounting:
The features of the accounting content, environmental accounting content chiefly has the undermentioned features: the uncertainness of economic concern ; Business has a comprehensive and long-run environmental economic system ;
The feature of cost measuring ;
3. The diverseness of research methods, the traditional accounting research chiefly with the basic theory of political economic sciences and mathematics method, environmental accounting will necessitate to affect more broad scope of capable countries ;
4. Report signifier characteristics, environment accounting study should unwrap fiscal information, should besides unwrap non-financial information
With accounting measuring, to reflect and command the societal environment resources, bettering societal environment and resource jobs, to accomplish economic, ecological and societal benefits of coincident optimisation. Based on the demand of environmental direction, the endeavor in production and concern operation and obtain economic benefits at the same clip, must attach great importance to the ecological environment and stuff circulation regulation, rational development and use of natural resources, insist on sustainable development scheme, attempt to better the environmental benefit and societal benefit.
Carries on the matching accounting system, the value of natural resources, the cost of natural resources, environmental protection and better benefits brought by the resources and environment and so on to transport on the acknowledgment and measuring, the environmental protection section for the authorities, industry, investors and societal public endeavor by the competent section of environmental aims, environmental policy and planning and other relevant information. Provide related to the object, of class, the ultimate end of environmental accounting information is to command and organize the relationship between environmental resources and the economic benefit, recognize the environmental benefits, societal benefits and economic benefits of synchronal optimisation, to accomplish economic development, societal advancement and environmental protection harmonious and incorporate.
Closely related to enterprise ‘s development and the environment, the impairment of societal environment straight affects the development of the endeavor itself, through the green accounting, actively organize the relationship between the endeavor and the environment and resources, to make a good environment for the endeavor, can do the endeavor healthy development, through the environment accounting to reflect, control, and study to the authorities and the society, do the public understand and back up the endeavor ‘s normal concern activities.