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A Study on the Conception Framework of Environment Accounting

Guoqiang Liu

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Abstract

Starting from the construction of general framework of accounting theory, this paper discusses the problems such as why we need environment who needs environment accounting and what kind of environment accounting. We think that an independent subject-Environment Accounting is needed to study environmental resources and the price of economic growth. This belongs to public accounting, and constructs three accounting systems with financial accounting and government and NGOs accounting.

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What this paper is about

Starting from the construction of general framework of accounting theory, this paper discusses the problems such as why we need environment who needs environment accounting and what kind of environment accounting. We think that an independent subject-Environment Accounting is needed to study environmental resources and the price of economic growth. This belongs to public accounting, and constructs three accounting systems with financial accounting and government and NGOs accounting.

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Available abstract

Starting from the construction of general framework of accounting theory, this paper discusses the problems such as why we need environment who needs environment accounting and what kind of environment accounting. We think that an independent subject-Environment Accounting is needed to study environmental resources and the price of economic growth. This belongs to public accounting, and constructs three accounting systems with financial accounting and government and NGOs accounting.

Key concepts: Accounting, Positive accounting, Environmental accounting, Environmental full-cost accounting, Accounting information system, Financial accounting, Management accounting, Fund accounting

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