Environmental Accounting: Relevant Theory and Practice

Author: Wei Suyan
Publisher:
Publish Date: 2006-01-01
Features: This book is based on the research achievements of the project "Research on the Theory and Practice of Environmental Accounting" funded by the Natural Science Foundation of Beijing Municipality. It primarily introduces the theoretical system, accounting methods, and information disclosure models of environmental accounting, while also proposing some preliminary ideas for establishing an environmental performance evaluation system. The book covers nine aspects: the necessity and feasibility of establishing environmental accounting, environmental information disclosure by Chinese listed companies, the development of environmental accounting abroad, the concepts, objectives, assumptions, and principles of environmental accounting, the recognition, measurement, and recording of environmental accounting elements, environmental cost accounting, models of environmental information disclosure, environmental performance evaluation, and the concept of establishing an implementation support system for environmental accounting in China. This book can serve as a textbook for undergraduate and graduate students majoring in accounting in higher education institutions, as well as a reference for professionals in related fields.