A Study on the Environmental Accounting based on the Decision Application View

Environmental accounting comes into being with the popularity of environmental protection.On the one hand,we scored rich experience and much progress in this field;on the other hand,there are still many serious problems in this new subject of accounting,and the most serious one is the separation of theory from practice.Based on the decision-application view,environmental accounting should be used to improve the quality of accounting information and the environmental and economic efficiency of enterprises.Meanwhile,the focus of our study should be on the environmental management accounting.