Based on the United States and Britain under the reflection of environmental accounting education.doc

Based on the United States and Britain under the reflection of environmental accounting education [Abstract] environmental accounting education is the theoretical study and practice of environmental accounting an integral part of operations. This paper reviews the United States and Britain the status of environmental accounting education, including environmental accounting education curriculum, teaching content, examining the US-and British universities teach environmental accounting reasons, put forward the development of China’s environmental accounting education in a number of recommendations. First, an overview of environmental accounting Like Xu Jia-Lin and Tsai Chuan-li (2004) pointed out that ‘although the environmental accounting is to start around environmental issues, but there is a specific concept of environmental accounting and have a different understanding of nature’. At home and abroad more consistent view is that environmental accounting by the two levels of macro-and micro-structure, macro-environmental accounting mainly refers to the national environmental accounting; micro-environmental accounting refers to micro-enterprises and other economic entities are engaged in environment-related businesses and environmental accounting information disclosure and management (Geng Xin, FANG Qiao-ling). USEPA (1995) more authority given to environmental accounting also has a wider extension of the definition: ‘In the scope of national economic accounting, environmental accounting refers to the natural resource accounting can provide a country or region, as well as non-renewable natural resources, renewable consumption, storage capacity, quality, and its economic value; in the areas of financial accounting, environmental accounting is defined as generally accepted accounting principles (GAAP) for the preparation and disclosure of information users outside environment-related financial information; as environmental accounting as a management accountant co