ECOLOGICAL ECONOMIC ACCOUNTING AS A COMPONENT OF THE COUNTRYS ENVIRONMENTAL SAFETY

Abstract

The article discusses methodological approaches to the formation of environmental accounting and the need to highlight it as a component of the country's environmental security. The purpose, objectives, functions, objects and users of environmental accounting are defined. It is considered how subjects will more fully receive information about environmental activities and the costs of environmental measures from environmental accounting. The formation of environmental reporting is based on the identification of environmental costs in accounting and the organization of environmental accounting, which allows, taking into account environmental indicators, to fairly determine the financial condition of the country. Environmental-economic accounting (EEA) is a tool that helps in assessing and justifying the accounting of the economy and the environment, which is its basis. The reason for its importance is that it takes into account economic and environmental factors, as well as the impact of human activities on the environment, which can be considered in the context of its principles.