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Environment as a tool for environmental management accounting

20th century,[link widoczny dla zalogowanych], early 70s, Western countries since the end of World War II economic development of the As rapid economic development built on top of over-exploitation of natural resources, and the birth attendant strain on the resources, environmental pollution and ecological destruction and other issues. Opened a lot of problems off the environmental movement, but also on the traditional enterprise Accounting the system asking the question: in the end of the calculation of these costs in the Who's When two of its far-reaching article and gradually push the cost of environmental pollution into the enterprise's 1971 Bimeng Si (FABeams) of the environmental pollution caused by these external costs into account, and should internalize these external costs. In other words, companies can no longer pretend to ignore the environmental costs, as the same business activities, business activities must result in annual operating costs and environmental benefits of environmental idea. Since then, the environmental accounting (environmental accounting), also known as green accounting (green accounting) into the enterprise and the community vision, led the green revolution in the field of accounting. Traditional accounting methods are not included in the balance of environmental resources, accounting, business costs in the neglect of the This calculation method will encourage enterprises at the expense of objective quality of the environment at the cost of business interests to the neglect of maximizing corporate social environmental benefits. The corporate environmental accounting is advocated to improve their own economic benefit, should pay attention to social and environmental benefits, or enterprises can not actively coordinating with the community and the environment, sustainable development itself is difficult. According to the usual definition, environmental accounting, sustainable development refers to the establishment and protection of social enterprises and social relationships between the enterprises as the main measure in monetary units as the basis of environmental protection laws and regulations, the use of a These accounting procedures in the daily operations of environmental costs and environmental benefits to be recognized, and to disclose the information society. Business daily business activities means that the environmental cost of its investment in environmental protection, such as the cost of the factory area, upstream and downstream costs, development costs, social activities, costs and environmental restoration costs; environmental benefits, including environmental and economic benefits, environmental benefits such as pollution material reduction, resource and energy conservation and waste reduction and other economic benefits including increased revenues and cost savings. Environmental costs and environmental benefits by contrast, companies can accurately describe the production of each product its own environmental costs, environmental costs to provide management with data to help develop environmental and business decision-making, effectively reduce the environmental liabilities. Enterprise environment with both internal and external accounting functions, and thus into the environment outside the enterprise accounting and internal environmental accounting. The external environment in accordance with national laws or regulations the accounting setting, regular businesses to disclose environmental issues in the human, material and financial resources of the input-output case, it is the business to communicate with the government and society so that public understanding and support of its operations tools. Internal corporate environmental accounting is how specific environmental management activities to advance the sum of accounting measures, both reflecting the company's financial performance also reflects the non-financial aspects of corporate environmental performance, through the combination of the two managers of the enterprise can impact on business activities will have a more complete and precise understanding. Environmental accounting system to more mature Ricoh Group, for example, the main objective of the application of environmental accounting is to determine in which of the cause of which procedure to take what measures to be effective. Ricoh's corporate external environmental accounting, environmental accounting from the ecological balance necessary part of the screening data to calculate their own way and developed indicators, calculate the costs and effects of environmental protection, and accept third-party verified public.