Construction of Corporate Environmental Accounting System in China

Currently,China has paid heavy environmental costs for rapid economic growth,the implementation of sustainable development strategy has proposed a series of new requirements for Chinese enterprises.Environmental accounting not only can provide environmental information,but also can guide enterprises to take sustainable development path.We summarize the three modes of development of international environmental accounting.By comparing the advantages and disadvantages of three modes,we construct the corporate environmental accounting system based on China′s reality,and propose the contents and methods of implementation of environmental accounting in the present period in China.The paper aims at providing a reference for the establishment and development of China′s environmental accounting system.