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LEX RUSSICA (Russian Law)
Reference:

Chkhutiashvili, L.V. Organization and improvement of the environmental cost accounting at the Russian enterprises

Abstract: The article concerns the issues of organization and improvement of environmental cost accounting at the Russian enterprises in the market economy conditions. The modern society has established an absolute priority of market relations, and environmental protection is related to the rational nature management. According to the Rio de Janeiro Declaration on Environment and Development of 1992 the states should cooperate in order to form an open international economic system, which would lead to economic growth and sustainable development in all of the states, having an influence on environment. On one hand, natural resources have to be used for development, on the other hand, industrial and other processes inevitably influence the environment. Achievement of the optimum development results with the minimal environmental damage is the main goal of the sustainable development concept. One of the problems of the environmental economics in the light of the sustainable development concept is development and improvement of directions and principles of environmental cost accounting and control, including financial and management audit, reporting on environmental markers and environmental audit. At the same time, the link between nature protection activity management and environmental accounting is clear. In the practice of organization work the value of environment is shown through the need to spend money on protection and revival of the environment, requiring the need for environmental cost accounting. The information provided by it may have a significant impact upon the decision-making in management. These decisions should be based upon consideration of the interests of the organization, as well as general social and economic goals of protection of atmosphere, water and land resources, and health of the population.

Keywords:

jurisprudence, accounting, natural resources, environmental protection, sustainable development, environment, market relations, economic growth, international economic system, industrial processes.

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