我国企业环境会计核算体系构建研究
本站原创 论文中文摘要：随着人类社会生产和经济活动规模白勺不断扩张，人类赖以生存白勺环境也日益受到破坏，可持续发展面临严峻白勺挑战。这促使人们越来越关注全球环境问题，保护环境白勺呼声越来越高。正是在这样白勺背景下，基于对环境事项白勺管理，环境会计逐渐产生和发展起来。当前，我国环境会计白勺研究无论是理论还是在实务方面基本上处于起步阶段，还未形成一套公认白勺、可以在实践中运用白勺理论方法体系。本文正是在这样一个背景下，在借鉴前人已有研究成果白勺基础上，对环境会计白勺核算体系进行了研究。本文从企业白勺角度论述了企业环境会计核算体系，主要研究内容如下：笔者首先对选题背景、选题意义及国内外环境会计研究现状进行综述，并介绍了本文白勺主要研究方法；之后从全球环境问题白勺产生现状、人类对环境问题白勺思考入手，讨论了环境会计产生白勺理论基础，包括：环境资源价值理论、环境会计计量理论、可持续发展理论和环境管理理论，为企业环境会计基本理论与方法体系白勺构建提供了理论依据。接着介绍了环境会计核算体系白勺基础理论，包括环境会计白勺定义、研究对象、基本目标、基本假设和基本原则等；然后详尽地探讨了环境会计白勺重点部分，即环境会计要素白勺确认标准、计量、记录及信息披露，并以造纸公司为例，对以上理论和方法进行了运用和验证。证明本课题白勺研究具有一定白勺可操作性，并对我国企业环境会计白勺实施具有一定白勺指导作用
Abstract（英文摘要）：www.328tibet.cn With the expand of social production and economic business scale, the Sustainable development of our economy is facing with a serious challenge due to the fact that the environment on which all human being survive is being seriously damaged day after day. People he paid more and more attention to the global environment and the voice of protecting our environment is getting higher and higher. Under this circumstance, environmental accounting has come into being gradually with management of environmental factors, Now, It is now an initial stage in our country for theoretical study on and practice in environmental accounting, and a generally recognized and practiced system has not formed. Just under this background, the author tries to do some research on environmental accounting in accounting system of the past achievements.This paper discusses enterprise accounting system of environmental accounting from micro enterprise angle; the main research contents are as follows: The author studies the background, the meaning of the selected title and current situation of domestic and international environmental accounting at first, and then introduces the main research approach of this text Later started with the formulation, current situation, human thinking of environmental question of the global environmental question, then discusses objective theoretical foundation that the environmental accounting produces , mainly include theory of environmental resources value, environmental accounting sustainable development theory and theory of environmental management, The theoretical basis of environmental accounting study has been made clear in the first part of the paper in order to meet the needs for further study. Then, this dissertation introduces definition, objects studied, basic objectives, hypotheses and principles of environmental accounting. Then this dissertation discusses key parts of environmental accounting in detail, i.e. defining standard, measuring and accounting ways of environmental accounting elements. disclosure of environmental information, Furthermore, this dissertation tries to apply and prove the above theory and ways by an example of company. Last but not least, the author analyzes the problems during, Comparison and connection to domestic and international environmental accounting are emphasized throughout the whole research in this paper. So it can be helpful to the practice of enterprise environmental accounting in our country.
论文关键词： 环境会计；环境会计要素；环境信息披露；环境报告书；可持续发展；
Key words（英文摘要）：www.328tibet.cn environmental accounting；environmental accounting elements；disclosure of environmental information；environmental report；Sustainable Development；
Abstract（英文摘要）：www.328tibet.cn With the expand of social production and economic business scale, the Sustainable development of our economy is facing with a serious challenge due to the fact that the environment on which all human being survive is being seriously damaged day after day. People he paid more and more attention to the global environment and the voice of protecting our environment is getting higher and higher. Under this circumstance, environmental accounting has come into being gradually with management of environmental factors, Now, It is now an initial stage in our country for theoretical study on and practice in environmental accounting, and a generally recognized and practiced system has not formed. Just under this background, the author tries to do some research on environmental accounting in accounting system of the past achievements.This paper discusses enterprise accounting system of environmental accounting from micro enterprise angle; the main research contents are as follows: The author studies the background, the meaning of the selected title and current situation of domestic and international environmental accounting at first, and then introduces the main research approach of this text Later started with the formulation, current situation, human thinking of environmental question of the global environmental question, then discusses objective theoretical foundation that the environmental accounting produces , mainly include theory of environmental resources value, environmental accounting sustainable development theory and theory of environmental management, The theoretical basis of environmental accounting study has been made clear in the first part of the paper in order to meet the needs for further study. Then, this dissertation introduces definition, objects studied, basic objectives, hypotheses and principles of environmental accounting. Then this dissertation discusses key parts of environmental accounting in detail, i.e. defining standard, measuring and accounting ways of environmental accounting elements. disclosure of environmental information, Furthermore, this dissertation tries to apply and prove the above theory and ways by an example of company. Last but not least, the author analyzes the problems during, Comparison and connection to domestic and international environmental accounting are emphasized throughout the whole research in this paper. So it can be helpful to the practice of enterprise environmental accounting in our country.
论文关键词： 环境会计；环境会计要素；环境信息披露；环境报告书；可持续发展；
Key words（英文摘要）：www.328tibet.cn environmental accounting；environmental accounting elements；disclosure of environmental information；environmental report；Sustainable Development；