As a result of the analysis of accounting for the environmental performance of a number of enterprises, the main shortcomings and problems encountered with the existing accounting system are often identified:
1) the discrepancy between the amount of payment for the use of environmental resources and the nature of the damage that is caused to the environment;
2) the lack of reliable data on the assets of the environmental management zone in the existing accounting system;
3) accounting at the enterprise, distorting the real value of enterprises due to the use of assessment methods that do not take into account environmental factors;
4) the complexity and laboriousness of calculating the environmental tax.
To overcome the above problems, it will be expedient to carry out the following measures to improve the basis for the organization of accounting:
1. To form the initial value of environmental assets for the use of natural resources, it will be expedient to open additional sub-accounts to the accounts:
a) Investments in non-current assets - Investments in non-current assets of a capital nature nature nature
b) Materials - Assets of the sphere of nature management - for accounting of biological assets and production wastes;
c) Primary production - Environmental costs.
Organization of accounting in the enterprise withtaking into account its environmental activities will be more effective if a new way of accounting for hazardous production wastes and liabilities for their disposal is taken into account.
2. If possible, review the main technologies and procedures for assessing the company's value: comparative, profitable and costly. For example, if an enterprise can be realized only as a property complex, in practice, the most often used cost method. However, it does not take into account the ecological component of the activities of enterprises, which distorts their real value. The organization of accounting at the enterprise to solve this problem should provide for the possibility of correcting the amount of income and expenses used in calculating the value of net assets in a costly manner by the amount of environmental factors. As a result, a new formula for calculating net assets will be obtained.
3. Organization of accounting at the enterprise to simplify the calculation of environmental tax may include the calculation of environmental payments in percentage of the actual cost of production. At the same time, the percentage of deductions should depend on the type of activity of the enterprise. In order to stimulate enterprises to carry out environmental protection measures, it will be advisable to grant a double environmental tax exemption for each ruble of funds expended on the implementation of these activities.
Organization of accounting in the enterprise withtaking into account environmental activities should also take into account the aspects of material incentives for workers. Now, as a rule, traditional and significant surcharges are used to stimulate employees, such as for complexity, for work on holidays, for tensions, etc. Nevertheless, in the current conditions of management in order and wages, it is advisable to include additional bonuses, taking into account the practical economic contribution of each employee to the solution of the enterprise's environmental objectives.
However, it often happens when the existingthe terms of remuneration do not include activities that take into account the environmental aspect of the company's activities, but are based only on current business conditions, which in turn are limited to legislative norms that are ambiguous, which significantly affects financial results and taxation.