THE ECOLOGIC AND ECONOMIC DEVELOPMENT OF AGRARIAN AND INDUSTRIAL COMPLEX: STATE, EFFICIENCY, ACCOUNT

Issue № 11, 2017, article № 5, pages 52-61

Section: Economic mechanism of managing

Language: Russian

Original language title: ЭКОЛОГО-ЭКОНОМИЧЕСКОЕ РАЗВИТИЕ АПК: СОСТОЯНИЕ, ЭФФЕКТИВНОСТЬ, УЧЕТ

Keywords: ECOLOGY, ENVIRONMENTAL CRISIS, AGRICULTURE, ENVIRONMENTAL PROGRAMME, ENVIRONMENTAL AND ECONOMIC EFFICIENCY, INFORMATION, ACCOUNTING, ENVIRONMENTAL ACCOUNTING, ENVIRONMENTAL CONSERVATION ACTIVITIES, ENVIRONMENTAL DAMAGE, ENVIRONMENTAL FEES

Abstract: Agriculture is in environmental crisis - declining natural fertility of the soil and hence the shortage of grain. The increasing pace and magnitude of land degradation in the country has led to a reduction in only 90 years 6.5 ‰ of arable land. To overcome the negative trends in agriculture it is advisable to have a Program of greening, including: erosion control, application of organic fertilizers, agro forestry, cultural-technical land reclamation, fodder grass cultivation in order liming kitty, small, soil, biological methods of protection, crop rotation, clean fallow, accelerated development of industrial and domestic agribusiness. For implementation of the Ecological program it is necessary to create an appropriate system of market regulators (benefits, credits, taxes, etc.) for changing priorities in the allocation of resources, capital investments in agriculture. All stages capital cycle (money, productive, commodity) should be directly related to the process of preservation and reproduction of natural resources used. Source of information for determining ecological-economic efficiency of agricultural production are statistical data production and financial plan, the environmental pass -port, technological cards, accounting and statistical reporting, regulatory reference materials. Accounting environmental accounting is not regulations - based legislation, there is no standard governing accounting for the costs of environmental measures and rational environmental management. Based on the fact that the environmental damage caused it can be assessed, it is necessary to expand the interpretation of the concept "accounting environmental accounting". In environmental accounting statements of an enterprise should reflect not only the cost of nature protection actions, environmental payments and penalties for violation of environmental legislation, but also the damage caused by the enterprise to the environment.

Authors: Kosolapova Marina Valentinovna