abstract:

Due to the rapid development of the world economy, the environment has become an increasingly concerned issue. Recently, people all over the country are further worried about the environment in China due to the large-scale smog in many cities in central and eastern China. People want to live, study and work in a good environment.

In view of the current environmental problems, I think it is necessary to study and analyze environmental problems from the perspective of environmental accounting in order to promote the sustainable development of Chinese enterprises and the healthy development of environmental protection.

1. 1 the connotation of environmental accounting

Environmental accounting, also known as green accounting, is the product of the combination of environmental economics, development economics, environmental science and accounting. Generally speaking, it refers to how to compensate the consumption of natural resources as the center, aiming at improving the resources and environment, combining with environmental engineering, environmental economics and other disciplines, and carrying out accounting in a unique way.

Economic management activities that report and evaluate the value of human resources, land, ecological environment and natural resources in the form of physical unit measurement, monetary measurement or written explanation.

1.2 environmental accounting classification

Generally speaking, environmental accounting includes macro and micro parts. For macro-environmental accounting, consider how to establish compensation mechanism for ecological resources and environmental protection and how to bring environmental accounting into the new national economic accounting system.

Micro-environmental accounting is to solve environmental accounting problems from the perspective of enterprises, so it considers the influence of related behaviors of enterprises on the external environment.

1.3 Basic assumptions of environmental accounting

The basic assumptions of traditional accounting are still applicable in environmental accounting, but environmental accounting also has its new assumptions: the assumption of sustainable development.

The hypothesis of sustainable development refers to a restrictive condition that economic activities as the main body of environmental accounting are affected when the environment deteriorates. It refers to environmental accounting that can continue social and economic activities on the premise of ensuring that the ecological environment is not degraded and natural resources are not exhausted.