Environmental Accounting Studies in China: Status and Prospect

摘要

In China environmental accounting (EA hereinafter) studies began in the early 1990s. This paper is intended to review the achievements from five aspects: the basic EA theories, EA element valuation, environmental disclosure, environmental management accounting, EA application. Three extant problems are also identified in this paper: lack of laws and rules governing EA information disclosure, EA information calculating and disclosure to be standardized, inactive enterprise participation and slack governmental management. At last, four suggestions on theoretical studies and application of EA in China are ventured in this paper.