秋天里的松鼠
The development of environmental accounting research in China started late, until the 20th century until the late 80s the introduction of environmental accounting theory. 90 years, only started one after another, presentations, the introduction of environmental accounting articles appear. 1994 Chinese Government formulated the "China Agenda 21 - Population, Resources and the Environment" white paper. 17 Great report will be sustainable development, defined as the social, economic, and environmental development of the basic strategic objectives, to develop ecological economy, resulting in our customers to request the establishment of environmental accounting system to ensure that the implementation of the strategy of sustainable development and eco-economic development needs. But so far, China's research on environmental accounting is not yet formed a complete system. At present, the state of pollution of major enterprises such as mining, chemical industry, oil and gas companies and other major sewage charges by the environmental protection departments in order to strengthen environmental protection. However, these costs and does not meet the expenditure required to restore the environment. Of natural resources consumed by an enterprise, in addition to the compensation fee collected by the state, resource tax endures, natural resources are free to use, while the mineral resources such as the value relative to the resources, only a very small part of it. At the same time stipulated by the state to sell or own resources, the number of products the number of products as the number of assessment, so that the use of resources is ignored, resulting in waste of resources. At present the cost of business expenditure on environment-related accounting treatment generally credited to the management fees, other operating expenses, sales charges, only a few credited the cost of production, so that enterprises can not occur in a targeted manner to its deal with environmental problems, there is no tax and other incentives to reach a fundamental environmental management initiative. Japan has been the disclosure of environmental accounting information as an enterprise of foreign reporting is an important part of their walk in the forefront of Asia and the world, the Japanese government from the recycling-based economic and social development can proceed, has developed a variety of environmental laws, regulations, decrees more than 700 species, for the implementation of environmental accounting has laid a legal basis. In 1997 the Japanese Ministry of Environment issued a grasp on the cost of environmental protection and public principles and rules of Japanese companies on the environment arising from the increasing emphasis on accounting, some companies publish environmental reports in succession. Since 1999, the Japanese Government formulated or revised based on the "recycling-based society, the Basic Law," led by a series of closely related and corporate environmental accounting laws and regulations. In conclusion, on the basis of the above-mentioned temporary notice, again in March 2000 issued the "Environmental Accounting Guidelines." This "Guide" non-mandatory, the purpose is to establish a standard definition of environmental accounting, and "provides information on the format of the disclosure of environmental accounting." "Environmental Accounting Guide" The core content of the environmental costs and their effects. Japan Special Committee in 1999 published "The Development and Construction of environmental accounting: Heisei 11-year interim report." In the same year, published "The development of environmental accounting and the construction of the Special Committee Report" on the environment-related information to explain the accounting accounts table. In April 2001, Japan has promulgated and implemented the "PRTR Law" (the movement of environmental pollutants, emissions registration system), to require all businesses must be registered as an object 354 kinds of chemical substances to achieve an accurate grasp of the number of truthful reporting. And 250 of the 199 listed companies environmental reports, copies of a survey of Japanese companies in recent years, each of these reports in detail the development of the environmental costs, environmental effects, cost-effective measurement range and measurement standards. In August 2001, the Japanese Ministry of the Environment on the stock exchange listed companies and their employees more than 500 non-listed companies a total of 6400 survey, a year ago to accompany an increase of 3, in addition, there are 650 companies plan to adopt the system. From the development trend, Japan's internal environmental accounting research showed the cost of the new changes, began to study and discuss the cost of the upstream and downstream business costs, have gradually started an enterprise product life-cycle research. There are indications that Japan's environmental accounting is to the universal, standardized development, and environmental accounting in developed countries in the world have demonstrated the development of distinctive national characteristics. In Japan, the environmental accounting is independent of the outside of corporate financial accounting, the Japanese enterprises to adopt environmental accounting information disclosure mode is separately disclosed the preparation of environmental reports, the current preparation and reporting of environmental reporting is independent of the annual financial reports, the voluntary provision of enterprise reported, there is a unified format, can better reflect the overall sense of environmental accounting information, intuitive, and information users can easily be full and complete understanding and grasp the business environment for accounting information. U.S. environmental laws and regulations on fast, enacted laws and regulations related to environmental issues, mainly the "Comprehensive Environmental Response, Compensation and Debt Law," "Clean Air Act" and its amendments, "the Clean Water Act," "toxic substances Control Act "and so on.哥们成了能加点分不，翻译不容易啊
小红红黑黑
Our country develops environment accountant go into breaking the ice introducing environment accountant theory comparatively late, just now until 1980's is last. The nineties , talent begin to turn up having the article introducing , introducing the environment accountant in succession. In 1994 our country government has worked out white book. Seventeen big reports ascertain sustainable development for our country society , economy , environment coordinated growth fundamental strategic objective , strive to develop organism's habits economy, need requiring that our country founds environment accounting system, to ensure strategy of sustainable development putting into effect and organism's habits economic growth thereby on the visitor. But, so far, our country go into about environment accountant forms perfect system not yet. At present, the country wastes to reinforce protect the environment to the significant enterprise contaminating by the fact that the environmental protection branch collects drain contamination if mining industry , chemical industry enterprise , petroleum gas enterprise etc. is main. But, these cost can not satisfy the required disbursement of recovery environment. To natural resources consumed by enterprise , except that the resource that the country collects compensates fee , resource tax substandard, natural resources uses without compensation without exception , mineral resources compensates the also however considerably small value part waiting relative to resource-consuming but. The country stipulates that quantity is the quantity levying duty in order to the product quantity or personal product selling resource at the same time , use resource's make use of condition to be ignored , bring about waste of resources. At present, enterprise having handled the Dadu inscription managerial fee , other business expending , selling a fee and so on , makes entry of into cost of production only when few to disbursement about environment cost in account affairs, go along handles the environment problem making enterprise can not have the pertinency field to happen to the person , neither have tax revenue and the enthusiasm that preferential aspect measure, cannot reach other thereby from governing an environment fundamentally. Japan will already reveal environment accounting information as a to the outside advisory important component of enterprise , the person walks in Asia and even the world front row, the Japan government has set off from develop but circulating type economy society , has already has worked out the more than 700 kind various environmental laws and regulations, decree, the accountant putting into effect has establish the law basis for the environment. The Japan environment province has announced the assurance about protect the environment cost and open principle regulation in 1997 , has aroused Japan enterprise herefrom to environment accountant to take seriously gradually, part of enterprise announce environment written report in succession. Over the past 1999, the Japan government works out or the accountant having revised a series and enterprise environment headed by "circulation type society basic law " concerns close laws and statutes. On the basis summing up the as said or narrated above provisional announcement, have announced on March , 2000 "environment accountant guide ". This "guide" dispute is mandatory , purpose is to build a environment accountant standard definition and " provide the form revealing environment accounting information". "Environment accountant guide " core content is environment cost and their effect. The Japan ad hoc committee has announced development of "environment accountant and has built build on 1999: Heisei medium term in 11 is reported ". Of the same age , announced "development of environment accountant reports " with structuring an ad hoc committee, correct environment relevance information the accountant account form is in progress make an explanation. Japan has returned a promulgation and enforcement back (environmental pollution matter displacement , the system discharging register) in April , 2001, the accurate assurance stipulating that every enterprise must achieve to column for 354 kind chemistry matter quantity of the marriage partner who registers has declared according to the facts. And to 199 to be listed enterprise 250 environment written report investigation display,in the late years Japan enterprise every written report has designed environment cost , environmental protection effect , economic effect meterage range and standard measuring detailedly. To be listed enterprise 6400 in total go along inquires into the mistake that the Japan environment saves to stock exchange to be listed enterprise and employee above 500 in August , 2001, has been 3 more compared with the front for 1 year accompany, still have 650 enterprise plans besides, adopt this one system. Judging from developing trend, Japanese inside of environment accountant cost go into also displays new change, cost starting cost and lower reaches studying and discussing the enterprise upper reaches, the life cycle having started the enterprise product's also step by step studies. A variety of indication is indicated , Japanese environment accountant develops in course of to universal-rization , normalizing , the environment accountant in the world developed country shows and the distinct homeland characteristic in developing process. Be to Japan , the environment accountant being independent except enterprise financial accounting, that the environment accounting information that Japan enterprise adopts reveals a pattern is single-handed weave the environment report reveal, currently in effect weaving the environment report reporting is to be independent except year financial report , is that enterprise volunteers weave report , have the unified form, the entirety being able to embody environment accounting information fairly good feels , also easily, perception , the information user know all-round and entire and grasp the enterprise environment accounting information. American environment law and regulation builds speed very quickly , promulgate relate to environment problem laws and statutes , have "all-round environment reaction , make up for and debt law ", "clean air law " and their amendment, "clean Water Law ", "toxic substance controls a proposed law " etc. mainly.
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