Research and Discussion on the Development of Theory and Practice in Environment Accounting
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. Interpretation of system elements of enterprise environment accounting theory The goal, hypothesis, object and principle are the four major elements in the traditional accounting system, and the theoretical system of enterprise environment accounting is analyzed one by one. (A) Analysis of enterprise environment accounting goal The enterprise environment accounting goal mainly includes two kinds: basic goal and specific target. First, the basic goal is to achieve the mutual harmonization of enterprise economic and social benefits. Considering that the traditional accounting focuses much on the achievement of single goal decision making under the economic efficiency, so when there's the growth period of socio economy, the environmental problems will be exposed accordingly, bringing great pressure for social and economic development. In order to give more attention to enterprise environment transformation, the basic goal of environment accounting is focused on the economic benefit oriented decision making development to ensure mutual perfect coordination of economic and social benefits, achieving the sustainable development goal of the enterprise in the environment of social market economy. Next is for specific goal. Enterprise environment will provide the enterprise with a wide range of sustainable development services, so there may be the existence of different environmental accounting information, users and information demand. Therefore, the theoretical development of environment accounting will also put forward a variety of requirements for its object. 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017) Copyright (c) 2017, the Authors. Published by Atlantis Press. This is an open access article under the CC BY NC license (http:/creativecommons.org/licenses/by nc/4.0/ Advances in Social Science, Education and Humanities Research, volume 101