Research on Corporate Environmental Accounting

Author: Li Yongchen
Publisher:
Publish Date: 2005-12-01
Features: Based on the current financial and accounting issues arising from corporate environmental management and environmental activities in China, this book combines the experience and lessons learned from international environmental accounting theory and practice. Adhering to the principle of linking theory with practice and serving practical needs, it thoroughly analyzes the emergence and development of environmental accounting, systematically introduces the current state of international environmental accounting and its role in promoting environmental accounting for Chinese enterprises. It conducts rigorous research on environmental accounting principles, assumptions, objectives, and more, objectively designs a practical framework and operational procedures for corporate environmental accounting that meet the requirements of environmental management at the current stage in China. The book also proposes its own views on the content, principles, methods, and environmental financial information of environmental information disclosure. This book can serve as a reference for theoretical researchers of environmental accounting and also as a model for enterprises to conduct environmental accounting and reporting.