AnalysisofChina’senvironmentalaccountingtheoryanditsapplicationPaperKeywords:environmentalaccounting,environmentalaccountingtargetobjectenvironmentenvironmentalaccountinginformationdisclosureaccountingassumptionsAbstract:Environmentalenhancementofcomprehensivenationalstrengthandforsustainableeconomicdevelopmentisundoubtedlyimportanttomanypeopleofinsightattachesgreatimportancetoenvironmentalstudies,butourtheoreticalstudyofenvironmentalaccountingisnotenoughdepth,stillinitsinfancy.howtodraw,drawingonarangeofotherdisciplinesandfieldsofconceptsandmethods,toformtheoriesandmethodsofenvironmentalaccountingsystem,accountingpractitionersmustfaceisanimportantissue.Environmentalcostaccountingisbasedonnaturalresourcesshouldbehowtocompensateforthecentertostartaccounting,istheenvironmentalloadintoandoutoftherecord.Basicdefinitioncanbeexpressedas:environmentalaccountingistouseaccountingtheoryandmethods,usingawiderangeofmeasurementinstrumentsandattributes,fromtheperspectiveofthesocialbenefitsofenvironmentalmanagementaccountingsy---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---stemandthemaineconomicactivitiesontheenvironmentimpacttherecognition,measurementandreportingofanedgeoftheemergingdisciplineofenvironmentalaccountingintheenvironmenthasitsspecificmeaning,itistothehumanasthemainsocio-economicsystemoftheexternalenvironment,otherthanbytheadditionofhumanorganismsandnon-livingmaterialcompositionfromtheenvironment,saidthebasicpropertiesofaccounting,environmentalaccountingisstillabranchofaccounting,butitisalsoaaccountingwithenvironmentalscience,ecology,environmentaleconomics,developmenteconomicsandotherproductofthecombination.Thusinadditiontoadheringtoenvironmentalaccountingbasicaccountingprinciplesandbasicmethods,butalsotolearnlessons,includingenvironmentalscience,environmentaleconomics,thefieldofdevelopmenteconomicsandotherdisciplinesandarangeofconceptsandmethods,onthebasisoftheformationoftheoriesandmethodsofenvironmentalaccountingsystem.First,theobjectofenvironmentalaccountingTheobjectofenvironmentalaccountingisthemeasurementofenvironmentalaccountingandreportingofcorporateenvironmentalactivitiesandenvironment----本文于网络，仅供参考，勿照抄，如有侵权请联系删除---relatedeconomicactivitiesandtheseactivitiesfirst,businessandenvironment-relatedeconomicactivities,isthecompany’scontinuedlossofenvironmentalresourcesandcontinuouscycleofcompensationprocessthelossofenvironmentalresourcesisoutofcontrolduetoenvironmentalresourceconsumption,majoraccidentscausedbyenvironmentalpollution,lossofecologicaldeterioration;compensationforenvironmentalresourcesisanenterprisepollution,improvetheenvironmentandturnedovertovariousformsofenvironmentalcompensationexpenditures.Theseactivitiesarecharacterizedbytheformationcanbeinmonetaryorfinancialproblemscanbedirectlyrelatedtothecompany’sfinancialpositionandoperatingresultsofenvironmentalactivities,environmentalaccountingforms,manifestsitselfinenvironmentalassets,environmentalliabilities,environmentalcostsandotherenvironmentalaccountingelements.Second,asimplebusinessenvironmentactivities,whichincludecorporateenvironmentalobjectivesandenvironmentalpolicies,measures,staffenvironmentaleducationandenvironmentalquality.Althoughtheydonotyetdirectlyrelatedtothefinancialconditionandoperatingresults,butPreliminaryforeignpractice,sh...