Application Case of Environmental Management Accounting in Chemical Enterprises in China Based on PDCA

Abstract

The rapid development of economy and the rise of new industries have led to environmental deterioration and the difficulty of sustainable development, which has given birth to environmental management accounting. At present, the public's concept of environmental protection is increasing, and enterprises are facing a new situation of environmental protection, which urgently requires enterprises to improve. As one of the major polluters, chemical enterprises have many chemical enterprises on the environmental blacklist every year due to the insufficient popularization and application of environmental management accounting methods in practice. This paper mainly studies the role of environmental management accounting in China's chemical enterprises, and uses PDCA cycle under the big data environment to provide reference for China's future environmental governance work and for China's chemical enterprises to use PDCA cycle to realize the application of environmental management accounting.