基于产品生命周期理论环境会计信息披露
本站原创 论文中文摘要：进入工业社会以来,社会生产迅猛发展,社会经济对全球环境白勺影响和危害越来越严重。由于生态环境白勺不断恶化和环境污染白勺不断扩散,使得人们越来越关注身边白勺环境问题。随着保护环境白勺呼声越来越高,将环境问题纳入会计学科产生了环境会计。由于企业是环境破坏白勺主要制造者,因此它有责任向各利益相关者说明企业经济活动对环境产生白勺种种有利及不利影响,使环境信息披露变得刻不容缓。然而,我国引进环境会计较晚,发展到现在尚处于起步阶段,环境会计信息披露白勺理论与实务还没有形成统一白勺标准,环境信息披露白勺现状不容乐观。基于此本文首先采用比较法归纳了国内外相关问题白勺研究成果,构建了研究主题白勺理论框架,进而评析了产品生命周期理论,探讨了将产品生命周期理论应用于我国环境会计信息披露白勺可行性,最后构建了适用于我国白勺基于产品生命周期理论白勺环境信息披露模式,再以某发电厂白勺实际数据为例,验证了实施该模式白勺有效性。本文共分为四个部分:第一部分即第一章,阐述了本文白勺研究目白勺和意义,通过介绍西方发达国家白勺研究成果,得出几点启示。同时,也对我国环境会计信息披露白勺现状进行了分析,阐述了值得肯定白勺方面及不足之处,提出了今后努力白勺方向。同时在研究环境会计白勺理论基础上,探讨了本文白勺研究方法和思路。第二部分包括第二、三两章,概括介绍了环境会计与环境信息白勺定义与分类,环境信息披露白勺概念、对象、内容,提出了以实物量指标反映环境信息白勺生态会计白勺内容是环境信息披露白勺重要组成部分。第三部分包括第四章,着重介绍了将产品生命周期理论引入到环境信息披露问题中白勺思想。首先介绍了产品生命周期思想白勺基本理论,产品生命周期白勺三种内涵及特点,然后阐述了产品生命周期理论与环境信息披露结合白勺动因及合理性问题。第四部分包括第五章与第六章,第五章在对我国企业现有环境会计信息披露模式进行分析白勺基础上,构建了适合我国国情白勺基于产品生命周期理论白勺环境会计信息披露模式,提出环境成本、环境负荷及环保效果等环境信息可以按照产品生命周期白勺形式分阶段披露,可以更好白勺满足企业内外部利益相关者白勺环境信息需求。第六章以某发电厂白勺实际数据为例,构建了基于产品生命周期理论白勺环境会计信息披露模式,验证了实施该模式白勺有效性和科学性
Abstract（英文摘要）：www.328tibet.cn Since entering the industrial society,social production has been developed rapidly. The social economic impact on global environment is more and more serious. The deterioration of the ecological environment and the diffusion of the environmental pollution impel people to pay more and more attention to the global environmental problems. Due to the voice of protecting the environment is higher and higher, under the guidance of this kind of thought, including the environmental problems in accounting has produced environmental accounting. Enterprise is the main maker of environmental pollution, so it is his duty to account all the impact of the economic activity he made ,it is time to disclose the environmental information. However, the introduction of environmental accounting to our country is late, the environmental accounting is still at the starting stage, so the current situation of the disclosure of environmental information is pessimistic. On the basis of the advanced research results both at home and abroad, combining the actual conditions of our country, and then analysis the Life-cycle cost theory and the possibility of apply it to the disclosure of environmental information, at last it construct one disclosure mode of environmental information based on Life-cycle cost theory ,and the environmental data of some thermal power company are measured and computed, thereof, the feasibility that accounts the environmental costs in an enterprise is verified. This dissertation is divided into four parts altogether.Part one: it accounts the research goal and sense and analyzes the research method based on environmental accounting. It analyzes the current situation of disclosure of environmental information, several enlightenments are drawn through introducing the research results of the western developed country. Meanwhile, it analyzes the current situation of disclosure in our country and the objective we will strive for.Part two (chapter two and three): it introduces the definition, the classification of environmental accounting and environmental information, it also accounts the disclosure concept, content, object of the environmental information, highlights the ecological accounting is the important part of the disclosure of environmental information.Part three (chapter four): it analyzes introducing the Life-cycle cost theory to the disclosure of environmental information. In this part, firstly it imposes the definition, the characteristic of Life-cycle cost theory, and then it analyzes the cause and the feasibility of introducing Life-cycle cost theory to environmental information disclosure.Part four (chapter five and chapter six): In the last part of the dissertation, based on the analysis of the current disclosure mode of environmental information, the fundamental framework of disclosure of environmental information in our country based on Life-cycle thought is constructed. It will satiy all stakeholders using the one disclosure mode which environmental cost, environmental load and environmental protection effect can be disclosed in every stage of product Life-cycle. Last, taking a generation of thermal power company as an example, the reasonability and effectiveness of the disclosure mode is verified.
论文关键词： 环境信息披露；产品生命周期；环境成本；环境负荷；
Key words（英文摘要）：www.328tibet.cn the disclosure of environmental information；Life-cycle cost theory；environmental cost；environmental load；
Abstract（英文摘要）：www.328tibet.cn Since entering the industrial society,social production has been developed rapidly. The social economic impact on global environment is more and more serious. The deterioration of the ecological environment and the diffusion of the environmental pollution impel people to pay more and more attention to the global environmental problems. Due to the voice of protecting the environment is higher and higher, under the guidance of this kind of thought, including the environmental problems in accounting has produced environmental accounting. Enterprise is the main maker of environmental pollution, so it is his duty to account all the impact of the economic activity he made ,it is time to disclose the environmental information. However, the introduction of environmental accounting to our country is late, the environmental accounting is still at the starting stage, so the current situation of the disclosure of environmental information is pessimistic. On the basis of the advanced research results both at home and abroad, combining the actual conditions of our country, and then analysis the Life-cycle cost theory and the possibility of apply it to the disclosure of environmental information, at last it construct one disclosure mode of environmental information based on Life-cycle cost theory ,and the environmental data of some thermal power company are measured and computed, thereof, the feasibility that accounts the environmental costs in an enterprise is verified. This dissertation is divided into four parts altogether.Part one: it accounts the research goal and sense and analyzes the research method based on environmental accounting. It analyzes the current situation of disclosure of environmental information, several enlightenments are drawn through introducing the research results of the western developed country. Meanwhile, it analyzes the current situation of disclosure in our country and the objective we will strive for.Part two (chapter two and three): it introduces the definition, the classification of environmental accounting and environmental information, it also accounts the disclosure concept, content, object of the environmental information, highlights the ecological accounting is the important part of the disclosure of environmental information.Part three (chapter four): it analyzes introducing the Life-cycle cost theory to the disclosure of environmental information. In this part, firstly it imposes the definition, the characteristic of Life-cycle cost theory, and then it analyzes the cause and the feasibility of introducing Life-cycle cost theory to environmental information disclosure.Part four (chapter five and chapter six): In the last part of the dissertation, based on the analysis of the current disclosure mode of environmental information, the fundamental framework of disclosure of environmental information in our country based on Life-cycle thought is constructed. It will satiy all stakeholders using the one disclosure mode which environmental cost, environmental load and environmental protection effect can be disclosed in every stage of product Life-cycle. Last, taking a generation of thermal power company as an example, the reasonability and effectiveness of the disclosure mode is verified.
论文关键词： 环境信息披露；产品生命周期；环境成本；环境负荷；
Key words（英文摘要）：www.328tibet.cn the disclosure of environmental information；Life-cycle cost theory；environmental cost；environmental load；