Realize the integration of environmental accounting and traditional accounting
16:00, June 02, 2011 Source: Author:

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With the development of the economy,The problem of environmental pollution has increasingly valued people,sustainable development into a development strategy。With the traditional accounting in many ways, there are certain limitations,The generation of environmental accounting has shown its inevitability and feasibility。There are various contradictions between traditional accounting and environmental accounting,You can eliminate the conflict during some measures。Environmental Accounting as a branch of accounting,The characteristics of existing traditional accounting,And has its own characteristics。The theoretical research and empirical research of environmental accounting should be strengthened,Perfect various measures such as accounting standards and relevant legal system specifications,Realize bet365 best casino games the integration of traditional accounting and environmental accounting,Unification of social benefits and corporate benefits,Promoting the sustainable and harmonious and healthy development of the national economy。

The first is to improve the information disclosure report method。Due to the information disclosure report method of traditional accounting, it has its limitations,Many environmental accounting information cannot be fully disclosed in the traditional report mode,Therefore, we must improve the original mode by establishing a supplementary environmental accounting report and an independent environmental accounting report。Current,There are still some difficulties to implement an independent environmental accounting report,You can supplement the necessary environmental information for the original accounting report,When the research of environmental accounting theoretical research is relatively mature,An appropriate form of independent report。The transformation of bet365 live casino games the report method is easy first and difficult、Stepping process。

Second is to improve the work of the environmental accounting audit system。Environmental Accounting Audit is the impact of the audit organization to review and audit unit's economic activities on the environment,Activities to evaluate its economic and environmental responsibilities。The report of the enterprise is only after submitting to the independent third party audit,can prove its notarization、Legality and fairness。An environmental accounting audit of those enterprises with serious pollution and production and operation activities,It can urge these companies to establish environmental awareness,Pay more attention to ecological construction during the operation,To improve social benefits。other,Environmental accounting audit can better serve management investment and environmental activity decisions,If you investigate and deal with various problems when dealing Bet365 lotto review with environmental problems,Fair reflect the comprehensive performance of the enterprise,It helps to provide a basis for investors' investment decision -making behaviors,Establish a financial compensation system and fiscal transfer payment system for the operation support system as an environmental accounting; it is conducive to accelerating research and formulating high -quality environmental accounting standards,Establish and improve corporate environmental accounting and reporting system,Standardize environmental accounting behavior; help promote the formulation and improvement of environmental accounting related laws and regulations,Make the establishment and operation of the corporate environmental accounting system.,Ensure the effective implementation of the environmental accounting system。

Third, the country must strengthen relevant environmental laws and regulations and system construction。It is necessary,It is responsible for the adverse effects of bet365 best casino games the company on production activities,Establish legal pressure for enterprises。At the same time,The government also needs to supervise the environmental protection work of the enterprise,Punishment of some illegal and fraud behaviors,Appropriate rewards for enterprises with high environmental performance,To better motivate enterprises to conduct some external economy production and operation activities,Unification of social benefits and corporate benefits。

other,You can also strengthen the supervision of public opinion and implement the corporate environmental behavior equivalent evaluation system,Promote the awareness of ecological protection,To better promote the implementation and development of environmental accounting,Realize bet365 best casino games the integration of traditional accounting,Promoting the harmonious development of man and nature。

(Source: Chinese Journal of Social Sciences: Wang Chenglian Unit: School of Accounting, Capital University of Economics and Trade)

  


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