Graduation thesis of environmental accounting 1
Enlightenment of Japanese Environmental Accounting System
I. Introduction
With the continuous development of economy, environmental problems are increasingly prominent, which seriously restricts the sustainable development of China's economy and society. It is urgent to solve environmental problems. However, there is no perfect environmental accounting system in China, which leads to the content and method of environmental accounting can not be relied upon. Japan introduced environmental accounting in 1990s, and made remarkable achievements in theoretical research and practice of environmental accounting, and established a perfect environmental accounting system. Therefore, it is of practical significance to study the Japanese environmental accounting system and its experience for the implementation and promotion of environmental accounting in China and its system construction. Based on literature analysis and comparative study, this paper expounds the enlightenment to the construction of environmental accounting system in China on the basis of analyzing the advanced experience of implementing environmental accounting system in China.
Second, the institutionalization of environmental accounting in Japan
1. The Japanese government actively promotes legislation.
The Japanese government established 1999 as? First year of environmental accounting? [1], and strive to promote the development of environmental accounting in China. The Japanese government proposed construction? Circular economy and society? After the goal was achieved, a series of laws and regulations and total amount control standards were formulated, which laid the foundation for the implementation of environmental accounting system. From 65438 to 0997, the Ministry of Environmental Protection of Japan established the Environmental Accounting Committee, which was composed of various sectors of industry, government and academia, and did a lot of fruitful work in formulating environmental accounting standards and promoting the implementation of environmental accounting.
2. Institutionalization and practicability of environmental accounting
1In March, 1999, the Ministry of Environment issued the Guide to Environmental Cost Control and Disclosure (Draft for Comment), followed by the Guide to Environmental Accounting (hereinafter referred to as the Guide) in June, 2000. In May of 20001,the Guide was revised and supplemented, and the Guide (Second Edition) was promulgated. In June of the same year, the environmental reporting guide 200 1 was issued. Pay attention to stakeholders "; In March 2002, the guide (2002 edition) was released; After that, in April 2003, the Ministry of the Environment promulgated the Guide to the Classification of Environmental Protection Expenses. In February 2005, the guide (2005 edition) was issued, which made the content requirements of environmental accounting more detailed and more instructive. The constant revision and improvement of this guide has greatly promoted enterprises to establish and abide by the environmental accounting system. Provides the foundation and guarantee.
3. Cultivation of applied talents in environmental accounting
Many universities in Japan not only offer courses of environmental accounting, but also emphasize the application and popularization of environmental accounting, invite the practical experience of business circles for academic exchange, attract more scholars to devote themselves to the research of environmental accounting and its system construction, and lay a solid foundation for the construction and development of environmental accounting system.
Third, China's environmental accounting problems
1. Relevant government departments are not actively involved.
Although the Ministry of Environmental Protection of China has made great achievements in many environmental affairs, it still lacks attention to environmental accounting. In promoting the implementation of environmental accounting projects, the Japanese government has carried out a series of theoretical research, applied research and research on the construction of environmental accounting system with the environmental accounting research Committee as the core.
2. Lack of relevant laws and regulations
In recent years, although China has successively promulgated the Regulations on the Prevention and Control of Environmental Noise Pollution, the Law on the Prevention and Control of Water Pollution, the Law on Environmental Protection of People's Republic of China (PRC) and other laws and regulations, the correlation between the promulgated laws and environmental accounting is poor [2], which leads to the lack of pertinence and standardization of environmental accounting in enterprises.
3. Lack of environmental accounting professionals and research.
Environmental accounting is a new branch of accounting in recent years. In our country, there is a shortage of environmental accounting professionals, and most accountants only know the basic knowledge of financial accounting and management accounting, but lack the study of environmental accounting. The research of environmental accounting still stays at the level of theoretical research and introducing foreign experience.
Fourth, the enlightenment to China.
1. Strengthen the role of the government in the institutionalization of environmental accounting
The responsibilities of China's Ministry of Environmental Protection are mainly the overall coordination, supervision and management of major environmental issues, the responsibility of implementing national emission reduction targets, the supervision and management of environmental pollution prevention, the guidance, coordination and supervision of ecological protection, environmental monitoring and information release. Lack of attention to environmental accounting, we should learn from Japan's experience, establish a mechanism to promote environmental accounting, and promote the construction and implementation of environmental accounting system.
2. China's "Guide to Environmental Accounting" was issued early.
Up to now, China has not established a perfect environmental accounting system, which leads to the lack of standardization and unity of enterprise environmental accounting, resulting in uneven disclosure of environmental accounting information and lack of integrity. In the process of building environmental accounting system in Japan, while practicing and learning, environmental accounting standards are constantly revised in application. China should learn from Japanese experience and formulate "environmental accounting guidelines" suitable for China's national conditions [4].
3. Promote the development of environmental accounting through environmental reports.
While drawing lessons from Japan's experience to establish China's Environmental Accounting Guide, we should vigorously promote enterprises to publish environmental reports, and timely transmit their environmental accounting information to stakeholders through environmental reports, and use environmental reports as a bridge to communicate with the public and a medium to transmit environmental accounting information, so as to enhance their sense of responsibility and mission.
Verb (abbreviation of verb) conclusion
The present situation that raw materials and energy are exhausted day by day requires China to stick to the road of sustainable development and break through the sustainable development of our country. Bottleneck? We should give full play to the functions of relevant government departments, introduce environmental accounting standards as soon as possible, vigorously promote environmental accounting through environmental reports, and strengthen the training of environmental accounting professionals to meet the needs of the institutionalization of environmental accounting in China.
Graduation thesis of environmental accounting II
On the Development Problems and Countermeasures of Environmental Accounting System in China
Abstract: With the development of economy, environmental problems have gradually emerged. Abandoning the traditional development model at the expense of resources and environment and realizing economic transformation and upgrading, environmental accounting, as an evaluation tool of enterprise environmental management activities, has attracted attention at home and abroad. As the implementation guarantee of environmental accounting, environmental accounting system has become the focus of academic research. Based on the analysis of the present situation and existing problems of China's environmental accounting system, this paper puts forward specific countermeasures and suggestions for China's environmental accounting system.
Keywords: environmental accounting system; Current situation; Countermeasures
Environmental accounting appeared in the early 1970s and developed in the late 1980s. Environmental accounting, also known as green accounting, is a new discipline that takes money as the main unit of measurement, measures and records the costs of environmental pollution, environmental prevention and maintenance, and reasonably measures and reports the benefits brought by environmental development, forming a comprehensive evaluation of the impact of environmental performance and environmental activities on the financial results of enterprises. It combines accounting with environmental economics to achieve the purpose of coordinating economic development and environmental protection. In 1970s, many countries and relevant international organizations promulgated environmental laws and regulations, formulated environmental management systems, and strengthened the management of environmental factors and resource utilization of enterprises. In this context, environmental accounting is separated from social accounting and gradually forms a new research field. Environmental accounting system is a code of conduct for environmental accounting activities, which is formulated and implemented by the government and relevant organizations and has certain binding nature. In China, a complete environmental accounting system has not been implemented. This paper mainly studies the development status of China's environmental accounting system, and puts forward corresponding countermeasures according to the status quo and existing problems, so as to achieve the purpose of promoting the construction of China's environmental accounting system.
I. Overview of environmental accounting system
1. The necessity of building an environmental accounting system
Constructing environmental accounting system is the need of implementing environmental accounting in China. Environmental accounting is a necessary measure to implement the sustainable development strategy of social economy in China, and it is also an important means to protect and improve environmental pollution in China. Secondly, enterprises need to implement environmental management, establish environmental management concepts, and thoroughly implement the requirements of the concept of sustainable development. At present, the public is paying more and more attention to environmental protection and corporate social responsibility, which urges enterprises to gradually change their production methods and development strategies and accelerate the implementation of environmental accounting system. Therefore, according to the actual situation of the development of environmental accounting in China, it is urgent to build an environmental accounting system.
2. Present situation of foreign environmental accounting system
The United States is one of the first countries to implement environmental accounting system, and its government attaches great importance to the development of environmental accounting. Its Environmental Protection Bureau is mainly responsible for handling relevant environmental laws and regulations and specific environmental cases, and has published Introduction to Environmental Accounting as a Management Method: Basic Concepts and Terminology. In order to control the environmental expenditure, the Financial Accounting Standards Committee has issued several guidelines for the treatment of environmental costs of enterprises.
At the same time, Canada's environmental accounting system has always been in the leading position in the world. Canada has implemented a series of laws and regulations on environmental protection, strictly controlling the harm of enterprises' production and operation to the environment, and all sectors of Canadian society cooperate closely, so all its ruling programs should reflect the principle of environmental protection. In addition, the Japanese government has been actively promoting the enactment of laws; At the same time, it pays attention to the institutionalization and practicability of environmental accounting, establishes a collaborative promotion system of production, politics and learning, and revises the Guide to Environmental Accounting for three times, which provides a basis for enterprises to establish an environmental accounting system. At the same time, actively cultivate professional talents to lay the foundation for the construction of environmental accounting system.
Second, the status quo and problems of China's environmental accounting system
1. Present situation of environmental accounting system in China
At present, China has not yet established a sound environmental accounting system, and all sectors of society have been discussing and studying the environmental accounting system. In recent years, in order to gain a good social image and win the support of more consumers, more and more enterprises have issued corporate environmental reports. This is mainly due to the Guidelines for the Preparation of Corporate Environmental Reports issued by the Ministry of Environmental Protection on 201010, which established the framework of relevant systems, thus promoting the rapid development of corporate environmental information disclosure system. However, there are still many problems in China's environmental report. For example, the degree of standardization is not strong, and there is less quantitative information. Generally speaking, the national environmental protection department should further improve the standard requirements of environmental reporting and actively guide the establishment of environmental accounting system.
2. Existing problems
(1) The government has not paid enough attention to the environmental accounting system. Protecting the environment is an arduous task, which requires the joint efforts of all parties and various measures. At the same time, the environmental protection department's supervision is not strong, which leads some enterprises to increase the harm to the environment due to poor supervision; The publicity of environmental accounting system is not deep enough. (2) Enterprises have weak environmental awareness and imperfect internal control. At present, the business philosophy of most enterprises does not reflect the concept of green environmental protection and ecological civilization. Enterprises have not established the concept of adding environmental accounting posts, and their awareness of environmental protection is weak and their understanding of environmental accounting system is insufficient, which restricts the promotion of environmental accounting system. (3) The theory of environmental accounting is out of touch with practice. At present, there is no perfect and authoritative theoretical system of environmental accounting in China, and there is a lack of environmental accounting elites. The research on the relevant theoretical system is relatively vague, especially the theory of environmental accounting system is out of touch with practice, which is not conducive to the implementation of environmental accounting system in China.
Three. Countermeasures and suggestions
1. Raise awareness of the necessity of environmental accounting system in China.
The American government attaches great importance to the development of environmental accounting and the construction of environmental accounting system. In 1970s, USEPA of the United States included the expenditure on environmental protection in its accounting scope, making it a part of the cost. Therefore, our country should strengthen the construction of environmental accounting and its system, strengthen the publicity of environmental accounting system, make full use of platforms such as network and media, popularize environmental accounting knowledge to the masses, and raise the awareness of the importance of environmental accounting system from all walks of life.
2. Improve the internal control system of enterprises
Enterprises should improve and perfect the internal control system and integrate the concept of environmental protection into enterprise management. Improve the internal environmental management system of enterprises; Environmental education for enterprise employees; Improve the awareness of environmental protection and environmental responsibility of business operators.
3. Strengthen theoretical research
By communicating with advanced countries and learning from the experience and methods of other countries, we should strengthen the theoretical research of environmental accounting system and cultivate the elite talents of environmental accounting in China, so as to improve our theoretical understanding of environmental accounting system and provide theoretical basis for the establishment of environmental accounting system.
Graduation thesis of environmental accounting 3
Discussion on the Application of Environmental Accounting in Coal Enterprises
Many coal enterprises have neglected environmental protection while expanding their production scale. In order to alleviate the pressure of environmental pollution on enterprises and society, it is necessary to introduce environmental accounting into coal enterprises to promote the harmonious development of environment and coal enterprises. Starting from the basic theory of environmental accounting, this paper expounds the necessity of environmental accounting in coal enterprises, analyzes the problems existing in the application of environmental accounting in coal enterprises, and puts forward some suggestions on the application of environmental accounting in coal enterprises.
Keywords: environmental accounting; Coal enterprises; Application; study
At present, according to the actual situation of environmental accounting in China, a large amount of waste gas and wastewater will be produced during its production and operation, which will bring great pollution to our living environment. In order to alleviate the pressure of environmental problems on enterprises and society, we should set up environmental accounting in coal enterprises, which can play an important role in coal enterprises and promote their long-term stable development.
1 Overview of environmental accounting
1. 1 concept of environmental accounting
Environmental accounting, also known as green accounting, is a new branch of accounting field with the continuous development of economy. Generally speaking, environmental accounting can be divided into macro-environmental accounting and micro-environmental accounting. Macro-environmental accounting refers to bringing environmental accounting into the accounting scope in the national economic accounting system, and micro-environmental accounting widely applies environmental accounting methods in the enterprise accounting system. Our country focuses on the research of micro-environmental accounting. In China, the meaning of environmental accounting can be summarized as follows: environmental accounting is a branch of enterprise accounting, the product of sustainable economic development, the inheritance of accounting theories, methods and principles, and the absorption of theories from environmental economics, environmental science, development economics and other disciplines to control environmental-related economic activities of enterprises.
1.2 characteristics of environmental accounting
Environmental accounting has broken the traditional accounting model and has some characteristics of traditional accounting. Compared with traditional accounting, environmental accounting has the following characteristics: (1) Diversity of research methods. The method of environmental accounting analysis decision information can be analyzed by complete accounting method or environmental cost accounting method. (2) Cost can be measured. In the traditional accounting model, it is based on the accrual basis, according to the double-entry bookkeeping system and following the historical cost principle. However, the characteristic of environmental accounting is that it can measure the cost of different resources. (3) The environmental accounting report contains instructions on how to manage the environment. In the environmental accounting report, we can know how much negative impact the business activities of enterprises have brought to the environment, and put forward some suggestions to protect the environment from the relevant data.
2 the necessity of applying environmental accounting in coal enterprises
2. 1 Enterprise needs assessment
With the rapid development of economy, more and more enterprises pay more and more attention to environmental problems. The assessment of an enterprise depends not only on how much wealth it can create, but also on how much comprehensive benefits it can create. Comprehensive benefits mainly include social benefits and environmental benefits. Under normal circumstances, the economic benefits of enterprises will be high. While pursuing high profits, enterprises will also bring many negative impacts to the environment. Environmental benefits and social benefits will naturally be low, and its comprehensive benefits will also be low, thus affecting the performance evaluation of enterprises by the state. Therefore, in order to make enterprises meet the national assessment requirements, coal enterprises should set up environmental accounting, so that enterprises can bear certain social responsibilities.
2.2 the needs of economic transformation
With the rapid development of China's market economy, enterprise management gradually realized that the extensive economic development route could not develop for a long time. Therefore, in order to achieve better development, enterprises in China must realize economic transformation and establish environmental accounting, so as to promote economic reform of coal enterprises and meet social requirements.
2.3 the needs of economic globalization
China is a developing country. In order to solve the pressure of surplus labor, we hope to attract a lot of investment to solve it. However, some foreign-invested enterprises put some environmental pollution projects in China. On the one hand, China should restrain its economic behavior, on the other hand, it should take corresponding measures to promote its own development, and gain the initiative of economic globalization by establishing environmental accounting.
2.4 the necessity of national policy constraints
At present, coal enterprises have played a certain role in promoting China's economic development, but the problem of environmental pollution has become more and more prominent. Our government also pays more attention to environmental problems and has formulated some environmental policies with other countries. By establishing environmental accounting, the constraints of national policies can be realized.
3 problems in the application of environmental accounting in coal enterprises
3. 1 The theoretical and practical abilities of environmental accounting in coal enterprises need to be improved.
From the actual situation, most coal enterprises lack a set of perfect theory and practical operation procedures in the process of implementing environmental accounting. The lack of scientific environmental accounting theory directly leads to the lack of scientific guidance in environmental accounting practice.
3. 1. 1 lack of perfect environmental accounting measurement methods.
There are two main measurement methods of environmental accounting in coal enterprises: replacement cost method and market value method. It can be seen that the measurement method of environmental accounting in coal enterprises has not been unified, which will lead to many valuable resource information not being well reflected in accounting reports, and the assets of enterprises being underestimated, which will make it difficult to confirm the environmental assets, liabilities and costs of coal enterprises.
3. 1.2 Lack of unified classification of environmental accounting elements
Environmental accounting is developed on the premise of traditional accounting. Therefore, its accounting elements are basically consistent with traditional accounting, including assets, liabilities and other accounting elements. However, these accounting elements are not clearly defined under the current accounting standards, which leads to different treatment methods when confirming environmental accounting elements. Among them, there are two main confirmation methods: some coal enterprises do consider environmental accounting contents as the following four categories: environmental investment, cost and expense. Some coal enterprises divide environmental accounting elements into environmental assets, liabilities and costs.
3.2 The environmental accounting system of coal enterprises has not yet formed.
Influenced by the imperfect accounting system in China, coal enterprises have not formed a perfect environmental accounting system. On the one hand, China's accounting law has no strict environmental accounting standards and no standards for determining environmental assets, liabilities and costs. When enterprises encounter special circumstances related to the environment, there are no strict guidelines to guide them. On the other hand, coal enterprises lack the overall implementation plan of cost management and the planned management of annual cost expenditure, and most employees do not participate in the environmental cost plan. At the same time, there is no plan for cost consumption, and the cost consumption is not considered from the perspective of the enterprise itself.
3.3 There are many problems in environmental accounting information disclosure of coal enterprises.
3.3. The public scope of1is narrow and relatively simple.
Many coal enterprises use consolidated accounting statements to reflect environmental accounting data. Generally, the environmental accounting data of coal enterprises are reflected by three major accounting statements, which cannot fully reveal the environmental accounting information of the whole coal enterprise. Environmental assets such as mining rights, exploration rights and land use rights of some coal enterprises have not been fully disclosed.
3.3.2 The number of enterprises that disclose environmental accounting information is small.
From the actual situation, a few coal enterprises are willing to voluntarily disclose environmental accounting information. At present, the lack of laws and regulations on environmental accounting information disclosure in coal enterprises has led to problems that are not conducive to environmental accounting supervision in coal enterprises. Therefore, it is urgent to improve the laws and regulations of environmental accounting in coal enterprises.
4 Suggestions on the application of environmental accounting in coal enterprises
4. 1 Improve the basic theoretical and practical ability of environmental accounting in coal enterprises
4. 1. 1 Improve the measurement method of environmental accounting
One of the management factors affecting environmental accounting in coal enterprises is the inconsistency of accounting measurement methods. Therefore, coal enterprises choose accounting measurement methods with strong applicability and comparability in practice, such as market value method, protection fee method and replacement cost method can play an auxiliary role in measurement.
4. 1.2 Improve the practical operation of environmental accounting
On the one hand, coal enterprises should do a good job of accounting appointment, and further realize the authenticity and reliability of environmental accounting information by separating incompatible posts, so that when there are problems in environmental accounting, the relevant responsible persons can be found out at the first time; On the other hand, the quality of environmental accountants directly affects the implementation level of environmental accounting in coal enterprises. Coal enterprises should strengthen the professional training of environmental accounting personnel and organize accounting personnel to carry out environmental accounting practice training. Only after strict training can environmental accountants truly master the practical operation skills of environmental accounting and be better qualified for environmental accounting work.
4.2 Establish and improve the environmental accounting system of coal enterprises.
We can establish and improve the environmental accounting system mainly from the following aspects: on the one hand, from the perspective of the government, the government can break the traditional accounting concept and boldly combine the traditional accounting results with the existing environmental accounting results. In order to further clarify the legal status of environmental accounting, environmental accounting should be introduced into accounting law, so that coal enterprises are bound by law in the process of implementing environmental accounting; On the other hand, from the perspective of coal enterprises themselves, in order to ensure the rationality of environmental accounting, we can take the form of internal audit outsourcing and audit environmental accounting information through accounting firms. Coal enterprises should choose audit methods according to their own actual conditions. For example, some large and medium-sized coal enterprises can take the form of cooperation and consulting internal audit, or learn from the advanced experience of some foreign coal enterprises to ensure the smooth progress of environmental accounting.
4.3 improve the level of environmental accounting information disclosure in coal enterprises
4.3. 1 Expand the contents of environmental accounting disclosure.
From the actual situation, the implementation of environmental accounting in China's coal enterprises is still in the primary stage, and the information to be disclosed by environmental accounting includes environmental performance information and environmental accounting elements information, most of which are quantified or qualitative through physical technical indicators, and reflected in enterprise financial statements or accounting reports through evaluation and written expression; The information of environmental accounting elements is the information related to environmental accounting that can be reflected by monetary quantification. In the process of expanding the disclosure of environmental accounting content, we should pay attention to the following two aspects: on the one hand, in order to ensure the integrity of the disclosure content, we should disclose both favorable information and unfavorable information; On the other hand, enterprises should adhere to the combination of quantitative and qualitative disclosure of environmental accounting information, and some information that cannot be quantified can be reflected in a qualitative way.
4.3.2 Expand the disclosure of environmental accounting information.
First of all, the government should require enterprises to formulate laws and regulations on environmental accounting information disclosure and strengthen supervision, so that enterprises can improve their enthusiasm for environmental accounting information disclosure under the constraints of the government; Secondly, managers of enterprises should realize that coal enterprises are changing from economic benefits to sustainable development, so that operators will pay more attention to the disclosure of environmental accounting contents.
5 concluding remarks
With the continuous development of coal enterprises, more and more environmental problems are gradually emerging, which are directly related to people's health. Therefore, in order to better protect the natural environment on which we live, coal enterprises should recognize the necessity of environmental accounting and actively build an internal environmental accounting model, so that China coal enterprises can achieve long-term sustainable development and better serve the broad masses of the people.
References:
Zhang Hong. Research on environmental accounting of industrial enterprises above designated size in Ningxia [J]. Finance and Economics (Academic Edition), 20 13, 19.
[2] Pan,, et al. Discussion on accounting problems of coal enterprises [J]. Enterprise Herald, 2013,21.
[3] Qin Li. Application and Research of Environmental Accounting in Coal Enterprises [D]. Shanxi University of Finance and Economics, 20 14.
[4] Liu Shuang. Study on optimization and operation strategy of coal port network under the environment of collection and distribution [D]. North China Electric Power University, 20 14.
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