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《Environmental Science and Management》 2007-03
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Application of Environmental Accounting in Financial Analysis of Environmental Protection Project

Liu Yun (Yichang Environmentai Detect Station,Yichang 443000,China)  
Environmental accounting is the theoretical basis of economic evaluation of environmental protection.As a new branch of accountancy,it studies the relationship between economic development and environment resources,calculating and re- cording the costs of environmental pollution as well as environmental control,prevention,exploitation and utilization,evaluating and reporting the benefits gained in corporation's business operation and making combined evaluation of effects of environmental a- chievements and activities on financial outturn.Taking the sewage treatment project of an iron and steel company as an example, this paper introduces the basic methods of environmental accounting for financial analysis of environmental items,which may be referenced in financial evaluation of the same kind projects.Simple and practical,it has a definite purpose to make cost and bene- fit analysis of environmental project by environmental accounting and is of great value for practical purposes.
【Fund】: 全国土壤环境质量调查监测试点项目
【CateGory Index】: F235
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