ВИЗНАЧЕННЯ ЕКОЛОГІЧНОЇ ДІЯЛЬНОСТІ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА МЕХАНІЗМИ ЇЇ СТИМУЛЮВАННЯ

Abstract

In article we consider environmental activities in a broad and narrow sense. Definitely, that exactly environmental motivated movements allow attributing one or another housewifely transaction to environmental action. Environmental activities housewifely subjects could be done in two ways: special actions aimed at improving the environmental situation and greening various housewifely processes. This separation allows to develop separate approaches to accounting for relevant processes environmental activities. The main problem of environmental accounting is the assessment of natural resources during their primary development because we get them from nature for free. But their renewable cost is very high. Environmental problems can be solved only with an integrated approach. Introduction to accounting practice of valuation at replacement cost and environmental capital will allow partially solve the problem of financing the restoration of natural resources and will increase the responsibility of enterprises in the environmental sphere. Accumulation environmental capital must be carried out simultaneously with primary consumption of environmental assets. Environmental assets mean all natural resources, that are used by the enterprise in the course of housewifely activities. Environmental capital must become a reliable permanent source of financing for the company's environmental activities. Directions of use of environmental capital could be restoration of natural resources (e.g. tree planting), replacement of materials with environmentally friendly, waste recycling, introduction of new technologies, which save energy resources. To induce businesses to spend more money on the environment, the government must develop a set of incentives that will turn environmental spending into an effective investment.