Comparison of International Environmental Accounting Standards for Enterprises and Its Reference

Many countries,regions and international organizations have issued respectively environmental accounting standards.But the development of general environmental accounting standard is still at the initial stage.Only small amount of provisions on this issue was reflected in Accounting Standards for Enterprises in China.Based on contrast of major international environmental accounting standards,according to the types and contents of environmental activities of enterprises,this paper discusses the concrete contents of Chinese environmental accounting standards,and puts forward that the further research on coordination and integration of environmental accounting standards and disclosure of environmental performance should be conducted.