Discussions on the Implementation of Environmental Accounting in Northern Jiangsu Province under Industrial Transfer

摘要

The balance between economic development and envi ronmental conservation is an important issue that China is faced with. Some economically developed regions in China have been in the trouble of environmental pollution and ecological imbalance when they are still in the process of rapid economic expansion. To solve this problem, the re port of the 17th Congress of the Communist Party of China clearly puts for ward a plan that is "promoting a conservation culture by basically form ing an energy-and resource-efficient and environmentfriendly structure of industries, pattern of growth and mode of consumption". As the country is strengthening control on the environment, industrial pollution in the eco nomically developed areas is transferred to the less developed areas. In or der to avoid the shift of industrial pollution in the process of industrial transfer, it is urgent for us to study how to play the role of environmental accounting, and how to put environmental accounting into the assessment of local government and enterprises, or even into routine accounting, to prevent the underdeveloped regions from suffering pollution in the industrial transfer. This thesis makes important realistic sense to study the harmonious development of economic development and environmental conservation.