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The audit of corporate environmental responsibility report, at present in our country still stays in individual pilot stage. Environmental cost accounting is based on enterprise accounting accounting entity enterprise social responsibility fulfillment situation of resources and environment.Enterprisefrom its own interests, there are not comprehensive and faithfully for the possibility of information disclosure. However, require companies to provide users of environmental accounting information has relevance, reliability and validity. Therefore, relevant government departments and social intermediary institutions should strengthen the supervision, including administration, supervision and special supervision environment audit, etc. By certified public accountants or the national audit authority special environment audit, strengthen the environmental accounting and supervision. Certified public accountants or the national audit institutions shall, in accordance with relevant state environmental protection laws, regulations and relevant accounting laws and regulations, rules and standards, the rationality of the enterprise environment accounting information authenticity, legality, comprehensiveness and supervise, to win the trust in the social public, strengthen the national macroeconomic regulation and control, and help enterprises to strengthen environmental protection consciousness, voluntarily protect the environment, make the enterprise environment accounting information disclosure is perfect.

Audit content should include whether the cause of environmental pollution, whether governance measures, units and business activities of each link, to reduce and eliminate all kinds of contradictions and conflicts between them, and make the enterprise production, supply and sales and people, goods, keep maximum balance, with less consumption of labor and capital takes up, as far as possible big economic benefits.

6 summary

Environmental cost accounting related laws and regulations and environmental accounting system is not mature, make enterprise environment cost accounting in our country has many problems. Accounting aspects, there exist the environment responsibility consciousness is weak, accounting personnel professional level is not high, lack of external environmental cost internalization of policy issues; Disclosure, there is a system and information disclosure forms to be unified, such problems as incomplete disclosure content. Under the current social system, these problems not only has the government reasons, companies also have unshirkable responsibility. In the process of reform of environmental accounting, enterprises, governments, including the social various aspects should take active measures to accelerate the process of reform.

Only from the enterprises and the accountants themselves, strengthen environmental consciousness, establish perfect the environment accounting related laws and regulations, combined with the power of the government, to fundamentally solve the problem of enterpris本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。