Environmentalaccountingresearchbeganinthe20thcentury,theageof70.In1971,FABimengSi(FABeams)ofthe"socialcostsofpollutioncontrolConversion"andthe1973JTMarlin(JTMarlin)ofthe"pollutionoftheaccountingissues,"twoarticlesrepresented,openedEnvironmentalAccountingResearchtheregiment.20thcenturyAnglo-Americanandotherdevelopedcountries80yearsofaccountingexpertsmadealotofenvironmentalaccountingindepthresearchstudy,theformationofsomepreliminarytheoreticalframework.9020thcentury,fewcountriesontheestablishmentofenvironmentalaccountingsystemonasmallscaleexperiment,andachievedmanyresults.InChina,in1992MrRuoShanGeco-authoredwithmentorhaspublishedarticlesratherthedepthofthefirstpapersonenvironmentalaccounting"AccountingTheorynineties,anewWesternthought-GreenAccountingTheory,"publishedin"AccountingResearch",thisledtodiscussionofenvironmentalaccountinginChina.However,studiesofenvironmentalaccountingisrelativelymorebackwardareasofpracticeisslow.
Thisarticlefirstdescribestheemergenceofenvironmentalaccounting,developmentandtheestablishmentoftheimportanceofenvironmentalaccounting;andthenexplaintheframeworkofenvironmentalaccountingsystem,respectively,fromtheenvironmentalcosts,environmentalliabilities,environmentalassets,accountsandenvironmentalaccountinginformationsysteminfiveareasthatenvironmentalaccounting,theaccountingproblems,andfinally,toanenterpriseasanexample,theuseofenvironment-relatedfactorsonaccountingmethodsforrecognition,measurement.