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With the rapid development of the global economy , environmental pollution , waste of resources and the deterioration of the ecological environment must face the problem of adult classes in constant pursuit of economic interests . Enterprises as the main immediate source of environmental pollution , should take on the social responsibility of protecting the environment , integrating environmental considerations into corporate accounting and reporting , and the theory and practice of community is increasingly being recognized . In this context , the environmental accounting has become an emerging branch of Accounting , set off a burst of research boom in international accounting academics . Of environmental accounting is still in the exploratory stage , environmental accounting in practical applications , there are still a lot of problems , mainly a lack of comprehensive environmental theory and method system , lack of environmental accounting standards and systems , and the lack of effective environmental accounting information systems , enterprises lack issues such as power and consciousness . I believe that , within the enterprise environment accounting information disclosure will not solve existing problems , should build an independent business , corporate environmental accounting information system outside the enterprise by the government to build . The system through legal means mandatory enterprises reflect environmental information in a variety of economic activities , and to confirm the information collected through the network of information technology and simple processing to ensure the completeness and correctness of the environmental information , and then related environmental information sent to the social environment information users . It is a social environment information service system , to provide environmental information services , both to participate in and manage the main socio-economic activities and to provide the basis for its various environment-related decision-making ; Youxiang the Social law enforcement agencies to provide enterprises of environmental information for the law enforcement agencies to provide relevant basis for monitoring and disposal of illegal subject . The basic theory of the nature , functions , goals , objects and framework design of information systems , research and analysis, the system required to run the external environment , construction and feasibility analysis , the other in the operations , technical and the funds also discussed the feasibility of the system running , and laid the foundation for the next step of the conceptual framework of the system and the specific workflow .
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