Research and Discussion on the Development of Theory and Practice in Environment Accounting

DOI

10.2991/icemct-17.2017.141How to use a DOI?

Keywords

environment accounting; enterprise; basic theoretical structure; environmental cost processing

Abstract

Environment accounting is an emerging product of China's enterprise economy in recent years. It is accompanied by global environmental problems, resource problems and the increasing environmental problems of enterprises. In such an environment, the enterprise must enhance the demand for environmental information combined with their own interests, thus to maintain normal and healthy production and business behavior, avoiding environmental risks as far as possible, making effective decisions conducive to management and production. Therefore, this paper is mainly to study a lot of elements involved in enterprise environment accounting in the construction of basic theory structure. Meanwhile, this paper is to deal with the practical operation technical process of enterprise environment accounting in the cost processing. On the one hand, the establishment of accounting is to co-ordinate the enterprise economy; on the other hand, it can also establish its assumed main body objectives and principles, forming its own basic theoretical system. As the an important branch of modern enterprise financial system, enterprise environment accounting should not only consider many aspects of impact brought by the enterprise economic activities, but also conduct the calculation of all environmental matters involved in enterprise, these accounting contents are classified and summarized into the accounting system.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Li Zhao
PY  - 2017/05
DA  - 2017/05
TI  - Research and Discussion on the Development of Theory and Practice in Environment Accounting
BT  - Proceedings of the 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017)
PB  - Atlantis Press
SP  - 650
EP  - 655
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-17.2017.141
DO  - 10.2991/icemct-17.2017.141
ID  - Zhao2017/05
ER  -