我国环境会计研究
本站原创 论文中文摘要：环境问题已成为当今世界关注白勺焦点,环境保护工作也已成为各国政府重要白勺工作,由此产生白勺环境会计问题也成为近年来国际会计界白勺热点问题。世界上发达国家对环境会计白勺研究已有一段时间并取得了一定白勺成果,然而我国研究工作起步较晚、不够深入,因此还有很长白勺路要走。在这样白勺背景下,本文希望通过对西方国家和我国环境会计白勺比较研究,为我国未来环境会计白勺发展提供对策和建议。本文共分五部分,第一部分介绍环境会计白勺基本理论；第二部分介绍西方发达国家环境会计白勺发展状况；第三部分介绍我国环境会计白勺发展状况；第四部分比较分析我国与西方国家环境会计发展间白勺差距；最后一部分对我国环境会计未来发展提出对策及建议
Abstract（英文摘要）：www.328tibet.cn Environmental issues has long been a constant topic of human beings, global climate change, atmospheric pollution, ozone layer destruction, which threaten the survival of the human environment, environmental protection becomes very necessary. People around the world in the pursuit of maximizing their own interests, while also considering the interests of the community to consider how the state of sustainable development continue to operate and survive, thus resulting environmental accounting. From the last 70 years the world, the Western countries he begun to conduct studies of environmental accounting, in the subsequent decades of efforts, the United States, EU, Japan and many other developed countries he established their own environmental accounting system. The introduction of environmental accounting in China relatively late, but the scholars of environmental accounting research enthusia high, especially in recent years as China’s reform and opening up, and the continuous strengthening of international cooperation, environmental accounting industry, the accounting profession in China has increasingly gained attention. As the current international environmental accounting is not uniformly on the request, which the study of environmental accounting provides more degrees of freedom, our scholars is through active research and practice, want to build an environment suitable to China’s actual conditions accounting system. In this paper, the Western developed countries, the introduction of environmental accounting system, analysis of China’s national environmental accounting system with the West’s almost made for the future development of China’s environmental accounting recommendations and responses, consists of no part of the set.The first part is introductory, the main topics of the elaborate background and significance of the relevant domestic and international literature review, thesis structure and main points, as well as the major innovation of this paper and deficiencies.The second part is the development of environmental accounting status of foreign introduction. Mainly divided into three parts respectively introduced the United States, the European Union, Japan, the development of environmental accounting status. The United States is the first study of the accounting environment, environmental accounting information disclosed by one of the countries, through the development of recent decades, the United States has basically established its own environmental accounting system. European Union environmental accounting research is also relatively early, and many organizations and institutions he invested significant human and material resources here. However, the EU environmental accounting information This section has not been fully realized, quantitative data on less, more for some descriptive language. Therefore, the EU countries should be strengthened in this. Japan’s history of environmental accounting research did not last long, but it has made remarkable achievements, both from the establishment of national environmental accounting system, or in the form of environmental accounting information disclosure in the world are among the leading level.The third part is the development of the status quo of China’s introduction of environmental accounting. Were described in three parts, starting with the establishment of environmental accounting of our introduction to the background; followed by the establishment of environmental accounting of our analysis of the need for that 5 o’clock our country should the need for the establishment of environmental accounting; and finally from the relevant environmental protection laws and regulations, environmental accounting theory and in-kind Research describes three aspects of the development of China’s environmental accounting.Part IV is a comparative study of environmental accounting at home and abroad. This section is the end of this paper, also provide an analytical basis for the later chapters of the foundation. Here at home and abroad through the perspective of environmental accounting research, research status, research results of a comparative analysis of three aspects, namely, that the domestic and the distinction between the world’s developed countries, in order to follow-up study of China’s environmental accounting to provide guidance to find the western developed countries suited to China’s environmental accounting to develop the land, and strive at China’s environmental accounting system.Part V is to the future development of China’s environmental accounting to propose a solution and recommendations. This section is the focus of this paper is the core of the paragraph. Through this four-part comparative analysis, this part from the establishment of sound laws and regulations, guidance and advocacy role of the government’s role in strengthening environmental accounting information disclosure, improve the quality of accounting professionals in all aspects of countermeasures and suggestions were put forward.
论文关键词： 环境会计；环境信息披露；环境报告；
Key words（英文摘要）：www.328tibet.cn environmental accounting；environmental information Disclosure；environmental Report；
Abstract（英文摘要）：www.328tibet.cn Environmental issues has long been a constant topic of human beings, global climate change, atmospheric pollution, ozone layer destruction, which threaten the survival of the human environment, environmental protection becomes very necessary. People around the world in the pursuit of maximizing their own interests, while also considering the interests of the community to consider how the state of sustainable development continue to operate and survive, thus resulting environmental accounting. From the last 70 years the world, the Western countries he begun to conduct studies of environmental accounting, in the subsequent decades of efforts, the United States, EU, Japan and many other developed countries he established their own environmental accounting system. The introduction of environmental accounting in China relatively late, but the scholars of environmental accounting research enthusia high, especially in recent years as China’s reform and opening up, and the continuous strengthening of international cooperation, environmental accounting industry, the accounting profession in China has increasingly gained attention. As the current international environmental accounting is not uniformly on the request, which the study of environmental accounting provides more degrees of freedom, our scholars is through active research and practice, want to build an environment suitable to China’s actual conditions accounting system. In this paper, the Western developed countries, the introduction of environmental accounting system, analysis of China’s national environmental accounting system with the West’s almost made for the future development of China’s environmental accounting recommendations and responses, consists of no part of the set.The first part is introductory, the main topics of the elaborate background and significance of the relevant domestic and international literature review, thesis structure and main points, as well as the major innovation of this paper and deficiencies.The second part is the development of environmental accounting status of foreign introduction. Mainly divided into three parts respectively introduced the United States, the European Union, Japan, the development of environmental accounting status. The United States is the first study of the accounting environment, environmental accounting information disclosed by one of the countries, through the development of recent decades, the United States has basically established its own environmental accounting system. European Union environmental accounting research is also relatively early, and many organizations and institutions he invested significant human and material resources here. However, the EU environmental accounting information This section has not been fully realized, quantitative data on less, more for some descriptive language. Therefore, the EU countries should be strengthened in this. Japan’s history of environmental accounting research did not last long, but it has made remarkable achievements, both from the establishment of national environmental accounting system, or in the form of environmental accounting information disclosure in the world are among the leading level.The third part is the development of the status quo of China’s introduction of environmental accounting. Were described in three parts, starting with the establishment of environmental accounting of our introduction to the background; followed by the establishment of environmental accounting of our analysis of the need for that 5 o’clock our country should the need for the establishment of environmental accounting; and finally from the relevant environmental protection laws and regulations, environmental accounting theory and in-kind Research describes three aspects of the development of China’s environmental accounting.Part IV is a comparative study of environmental accounting at home and abroad. This section is the end of this paper, also provide an analytical basis for the later chapters of the foundation. Here at home and abroad through the perspective of environmental accounting research, research status, research results of a comparative analysis of three aspects, namely, that the domestic and the distinction between the world’s developed countries, in order to follow-up study of China’s environmental accounting to provide guidance to find the western developed countries suited to China’s environmental accounting to develop the land, and strive at China’s environmental accounting system.Part V is to the future development of China’s environmental accounting to propose a solution and recommendations. This section is the focus of this paper is the core of the paragraph. Through this four-part comparative analysis, this part from the establishment of sound laws and regulations, guidance and advocacy role of the government’s role in strengthening environmental accounting information disclosure, improve the quality of accounting professionals in all aspects of countermeasures and suggestions were put forward.
论文关键词： 环境会计；环境信息披露；环境报告；
Key words（英文摘要）：www.328tibet.cn environmental accounting；environmental information Disclosure；environmental Report；