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Circular Economy and Environmental Accounting Information Disclosure of theoretical issues

Author: GuoXiuZhen From: www.yourpaper.net Posted: 2007-11-20 08:00:47 Read:
Abstract: The impact on the environment as economic entities can not be ignored, conserve resources and enhance the environment has become a very urgent task of our country; In this paper, the problem of environmental accounting information disclosure practices in the build environment suitable for the actual situation in China the idea of ??accounting information disclosure mode.
Keywords: environmental accounting information disclosure mode

Development of human society is based on the expense of the environment, human beings in order to survive you must exploitation of resources, waste of resources, environmental pollution and ecological deterioration of the environment a serious impact on human life and economic development, environmental information The issue of disclosure is the focus of growing concern.

First, the environmental accounting information disclosure problems exist in the practical operation
The production process is a process of consumption, any business is bound to consume resources at the same time have a negative impact on the environment Once operational, so it should be the restoration and improvement of the environment as their obligations, should be actively disclose environmental Information. However, environmental accounting in nearly 30 years of the development process and achieved remarkable results, but its theory and practice is not yet mature comes mainly from Western countries, especially China's environmental accounting theory, did not form their own environmental information disclosure theory and characteristics. At the corporate level, the system to disclose environmental accounting information practical operation, mainly in four areas:
1. The imperfections of the theoretical study of the environmental accounting measurement. With the gradual establishment of the socialist market economic system, the mechanism of compensation for the use of natural resources are also being formed "Who polluter pays, who develops protection, who utilizes compensation, who destroys the recovery, corporate use of environmental resources, we must consumption of natural resources and the destruction of the ecological environment will have to pay, This requires not only the use of certain means of measurement to determine a reasonable allocation criteria must also be quantified in the financial statements, the environmental costs of using the same environmental resources different be allocated between business units and departments to fully reflect the financial position, results of operations and cash flows, However, due to the imperfections of the theoretical study of environmental accounting measurement practice is difficult to find such a reasonable allocation criteria, making enterprises difficult to reflect and to control their environmental resources and consuming and compensation.
2. Environmental Accounting Information Disclosure lack of scientific quantitative methods. Traditional accounting only consider the financial position and operating results, with little consideration of environmental factors, limited to the the monetary information provided in the current financial statements can be measured using the currency of the business and matters so that the information provided has a high degree of generality and comprehensive . Information users can not understand the specific situation of enterprises, due to the lack of scientific and quantitative methods and practical index system, the lack of maneuverability of the required measured using the currency of environmental assets, environmental liabilities, environmental costs and environmental benefits and other information disclosure, will directly affect the environmental accounting information disclosure.
3. Formulation of accounting standards does not take full account of environmental responsibility and environmental risks. Traditional accounting theory considered not add the environmental costs in the production, inflated at the macro level of national wealth, To this end, the establishment of an environmental accounting system, economic development and environmental cost of resources and compensation reflects very necessary. But China's current accounting standards on environmental accounting elements not recognized to the child, due to the lack of environmental accounting practices standards, can not be unified object of environmental accounting and disclosure mode, bring some difficulties to the disclosure of environmental information, the current accounting system only in the enterprise "management fee" accounts "sewage charges" and "green fees", projects, lack of appropriate accounting system. Therefore, as soon as possible to develop environmental accounting standards, the establishment of the accounting system adapted to China's environmental protection requirements, allow enterprises to accurately record and report on environmental management activities, the full disclosure of its actual and potential environmental liability facing the environmental risks.
4. Environmental regulations system is not perfect is not conducive to the use of environmental accounting disclosure. In particular technical and economic conditions, economic interests and social requirements of sustainable development into conflict, if there is no mandatory requirements of the relevant laws, regulations and systems, most companies will not take the initiative to sacrifice their own economic interests, it will not consciously increased environmental expenditures, increased environmental expenses, for fear of compromising its environmental image to some extent, still do not want to take the initiative to the community to disclose their environmental information, in recent years, China have issued a number of environmental factors laws, regulations, environmental regulations system is still not perfect, general content, and the practical operation a great distance, the depth of the legislation and breadth, and law enforcement efforts are required to further clarify and strengthen these factors in practice is not conducive to the use of environmental accounting disclosure of environmental information, the defects of traditional accounting information disclosure can not fully adapt to the requirements of environmental accounting information disclosure.

Second, modern accounting should consider the environmental information disclosure
In traditional accounting, balance sheet liabilities on the part of the environment is not as recognized in the income statement in the same unrecognized take the expenditure incurred by the environmental management measures, eventually leading to information users can not be an objective assessment of the enterprise financial position and operating results. For this reason, modern accounting increase environmental information disclosure:
1. Environmental information should be included in the scope of the financial statements. A large number of environmental information, such as the recurrent expenditures of environmental protection, environmental protection, research and development expenses, environmental protection and governance costs can be used on the the measurement instruments quantitative reflected in the financial statements. In the recognition and confirmation of costs and expenses in the income statement, should fully reflect the financial position and operating results. Although the environmental costs such as environmental pollution compensation costs, the cost of environmental losses, environmental governance costs are considered social part of the cost, rather than individual production part of the cost, but in the near future people will accept environmental cost is the total cost constitutes enterprises to cope with the consumption of natural resources and the destruction of the ecological environment will have to pay, its purpose is to consider sustainable development, the concept of change environmental information will be included in the scope of financial statements.
2. The role of accounting is to provide economic and financial information, the main problems: First, the national environmental management departments need to understand the business implementation of environmental laws and regulations, to evaluate the environmental performance of the enterprise. Second, due to environmental issues indicates that the future benefits and risks associated with future liabilities and costs, and thus, many investors are willing to traditional financial statements in earning power and environmental information linked to the analysis of financial indicators. And recent investors in some countries the income and the environment and try to look at not just in income, investment object "green investment" tend. Third, banks and other financial institutions have the protection of the environment as an important credit basis for decision making, and even some also set up a special "green bank" to environmental issues as a primary inspection. Fourth, consumers and the public with the raising the level of environmental education, the growing focus on corporate environmental image. Accounting in order to make the information provided meets the needs of the parties, it is bound to be required to provide the necessary environmental information to the various functional departments of the country. Accounting passive attitude toward environmental information report, compared with the focus on the environment and environmental improvement has been spending, profitability and solvency in the external reporting is not very satisfactory, but undoubtedly damaged the enterprise accounting information comparable will not be conducive to environmental protection. the


Build environmental accounting information disclosure model suitable for the actual situation in China
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