The Implementation Measures of Environmental Accounting in Heavy Pollution Industry in the Context of Sustainable Development

Abstract

Since the 21st century, China’s science and technology and economy have been developing rapidly, but many enterprises are pursuing their economic interests at the expense of the environment. Therefore, research on the implementation of environmental accounting is not only of academic value but also of a practical significance to the implementation of the scientific concept of development and ecological environment. In this paper, we used literature analysis, case study, and fuzzy comprehensive evaluation to analyze the implementation of environmental accounting of “A” joint-stock company as an example and concluded that the problems of environmental information implementation in China are caused by imperfection of national macropolicies and laws and regulations, lack of concrete measures, and low management level, and lack of management concept of enterprises. Therefore, under China’s current policy, further improving the implementation of the internal environmental accounting of enterprises is of constructive significance to promoting ecological civilization and sustainable development.