Werno Counting Herckert* Lately the preservation of the nature if became, not only concern of ecologists, the society, of the entrepreneur, but also of some governments of developed countries and in development and if it became a question of world-wide concern. Each time more is said in support, that is the economic development without attacking the nature. The economic world and the governments, today, are intent to the accounting, science of the patrimony that studies, research, demonstrate and explain what it occurs in the patrimony of the company, the state and its applications in entorno. In face of this constant update of the accountant and the accounting is demanded, and if it became a challenge the countable classroom to place these information in the traditional accounting, therefore it is who goes to elaborate the countable demonstratives where she must be espelhada to the reality, the application in the natural environment and what she occurs in the social cell so that the entrepreneur can decide for the prosperity of the patrimony of organization. It has an increasing valuation of the profession of the accountant for being it scientist who studies, demonstrates and explains the mutation of the patrimony of the institutions.

He has necessity in having in hands scientific countable models and demonstrative Reals of the patrimonial situation of the social cell that go to assist the administrator in its decisions to obtain to increase the functional capacity of the social cell with objective of the effectiveness in the enterprises and, thus to be able to apply the patrimonial way to preserve the nature and to prevent future world-wide economic crises that not only affect the companies, governments, but also all the citizen, and are necessary that if it searchs in science the truth and the reality of the countable fact. The disfigurement of the truth is not science. It is essential that if it makes applications of patrimonial ways for the companies, it government in the natural ambient questions, therefore it has serious ambient problems as the pollution of the water, desertificao, global heating etc.


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