企业环境会计若干问题研究
本站原创 论文中文摘要：环境资源的保护和利用，已成为关系到人类生存的重大问题。20世纪70年代后，环境问题成为各国关注的热点，并掀起了治理环境、保护环境的，由此而产生的环境会计也自然成为各国会计界学者研究的重点课题之一。然而，在全球，尤其在我国，对环境会计的研究还不够深入，也不够系统，许多问题和方面还只是初步的设想，存在很多争议与不足。本文旨在通过环境会计基本理论、企业环境会计的确认、计量以及信息披露的研究，探讨企业环境会计的相关理论和实践。本文共分为四个部分，第一部分介绍国内外环境会计的基本情况；第二部分分析环境会计的理论结构；第三部分研究企业环境会计的确认与计量；第四部分探讨企业环境会计财务信息披露问题
Abstract（英文摘要）： The conservation and utilization of environmental resource has become an important problem in relation to humen being’s survival. The environmental problem has caused the attention of countries all over the world since the 1970’s. Environmental accounting .which was brought by environment problem,thus came to be one of the important subjects studied by scholars in accounting field .However, environmental accounting is still an immature subject in the world,especially in our country.There are still many controversial problems that should be resewrched more deeply.The aim of this paper is to discuss correlative theory and practice in environmental accounting.There are four parts in this thesis.The fiest part introduce the situation of environmental accounting both inland and overseas.The second part analyse the theory constructive of environmental accounting.The third part duscuss the affirmance and measuremental of environmental accounting.The last part probe into the information reveal of environment accounting.
论文关键词： 环境会计；理论结构；确认；计量；信息披露；
Key words（英文摘要）： Environment accounting；Theory constructure；Affirmance；Measurement；Information reveal；
Abstract（英文摘要）： The conservation and utilization of environmental resource has become an important problem in relation to humen being’s survival. The environmental problem has caused the attention of countries all over the world since the 1970’s. Environmental accounting .which was brought by environment problem,thus came to be one of the important subjects studied by scholars in accounting field .However, environmental accounting is still an immature subject in the world,especially in our country.There are still many controversial problems that should be resewrched more deeply.The aim of this paper is to discuss correlative theory and practice in environmental accounting.There are four parts in this thesis.The fiest part introduce the situation of environmental accounting both inland and overseas.The second part analyse the theory constructive of environmental accounting.The third part duscuss the affirmance and measuremental of environmental accounting.The last part probe into the information reveal of environment accounting.
论文关键词： 环境会计；理论结构；确认；计量；信息披露；
Key words（英文摘要）： Environment accounting；Theory constructure；Affirmance；Measurement；Information reveal；