Malinowska D. Accounting and audit of environmental activity of refining industry

The dissertation defines the essence of the concepts of "environmental accounting", "record of environmental protection" and "environmental accounting records." The analysis of quantity of world nature disaster and related losses shows the importance of environmental activity. The research describes the needs of environmental data of users of accounting information, structure of objects of environmental accounting. The classification of expenses on environmental protection of refineries was improved. Based on Ukrainian and European Union legislation and practice the ways for the evolution and stimulation environmental activity were indicated. ISO 14000 "Environmental management" and EMAS (Environmental Management and Audit Scheme) are the most used tips for improving system of environmental management.