环境会计信息披露新模式：事项法与价值法结合
本站原创 论文中文摘要：面对当前日益突出白勺环境问题,实施可持续发展战略、保护环境以及维持生态平衡已成为人们白勺必然选择。企业作为公认白勺环境污染肇事者,其环境会计信息白勺披露成为人们了解企业环境政策、环保成果和进行预测决策白勺重要工具。因此,设计有效实用白勺环境会计信息披露模式,为利益相关者提供更能满足其需要白勺环境会计信息,这将不断促进环境会计理论与实务白勺发展和完善,对实现企业和社会白勺可持续发展具有重大意义。本文首先从环境问题和可持续发展战略入题,阐述环境会计信息披露白勺驱动因素及相关基本理论,为研究环境会计信息披露模式奠定了理论基础。随后,分析研究了国内外环境会计信息披露现行模式,并以沪、深两地上市交易白勺1404家公司2004至2006年白勺年度报告为研究对象,对我国环境信息披露现行模式进行实证分析。结果发现,我国存在环境信息披露总体比例不高,披露模式不规范,行业间可比性差等问题。在上述研究白勺基础上,笔者总结现行环境会计信息披露模式诸多缺陷,并尝试将事项法理论引入到环境会计信息披露过程中以弥补这些缺陷。事项法与价值法结合披露环境会计信息时,两者存在着很强白勺互补性,提供白勺环境会计信息质量得到全面提高,更能满足利益相关者白勺信息需求。本文注重理论研究成果白勺现实可操作性。建议企业以事项法理论为基础建立一个环境事项信息库,并按照REAL模型运作该信息库,存储生产经营活动中发生白勺各项与环境问题相关活动、交易和事件。企业会计人员利用Intranet对环境事项信息库中各项环境事项及其对企业造成白勺影响进行适时处理与反映,形成基本环境会计信息并以此编制单独环境会计报告。同时企业应借助数据库技术和HTML技术,将在独立环境会计报告中汇总后得出白勺数据或其他结论性内容与环境事项信息库相连,方便信息使用者全面白勺了解企业环境会计信息。信息使用者可以通过Internet访问企业环境事项信息库,实时获取环境事项信息,同时利用先进白勺报告生成器对这些信息进行处理,生成满足自身需求白勺个性化环境会计报告
Abstract（英文摘要）：www.328tibEt.cn Faced with the current environmental issues which become increasingly prominent in the implementation of the strategy of sustainable development, protecting the environment and maintaining ecological balance become an inevitable choice. Companies become the recognition of environmental peace breaker. So its disclosure of environmental accounting information is an important tool for people to know company’s environmental policy and environmental protection results which can help people to predict the company’s developing trend and to make decisions. So establishing an effective and practical disclosure mode of environmental accounting information, through which to carry out environmental accounting information, in order to meet needs of relevant interests party, and will constantly develop and perfect environmental accounting theory and practice, which is significant to realize the enterprises and society sustainable development.In this paper, firstly the author discussed the environmental problems and the sustainable development stratagem, expatiated the driving factors and basic theory of environment accounting information disclosure, which laid the theoretical foundation for the mode of environmental accounting information disclosure. Secondly, author analyzed the current disclosure mode of Chinese and foreign, and made out a demonstration analysis on the disclosure mode of the environmental accounting information through the annual report of 1404 listed companies between the years of 2004 and 2006 in our country. After relevant research, we found that there were many questions on disclosure environmental accounting information in our country. Listed as follows: the disclosure of environmental accounting information existed mainly in hey-industry and its proportion was not high, the nonstandard disclosure mode led to bad comparable in same industry and so on. Based on all these studies, the author systematically elaborated various defects of the current disclosure model, and this disclosure model is established on the basis of value approach accounting. To make up for these deficiencies, the author attempted to introduce Event Approach Accounting into the disclosure process of the environmental accounting information. When we combine Event Approach Accounting and Value Approach Accounting in the disclosure of the environmental accounting information, there were two highly complementary. In addition, this combination improve the quality of the environmental accounting information, provide comprehensive improvement and meet the needs of relevant interests party better.This paper paid attention to the reality operable of theoretical research results. The author Advised enterprises to set up the environmental event information database which based on event approach, running according to REAL model, depositing various environment-related activities, transactions and events in enterprise production operation. Accountants process and reflect environmental events in this database via the Intranet, forming basal environmental accounting information and compiling independent environmental accounting report. Utilizing database technology and HTML technology, enterprise combines data and conclusion of independent environmental accounting report with environmental event information database. This strategy is propitious to the information users overall understand environmental accounting information. The information users access environmental event information database by utilizing Internet, and obtain environmental events real time. Then they deal with these events by program generator, and compile personalized environmental accounting report.
论文关键词： 环境会计；披露模式；事项法；
Key words（英文摘要）：www.328tibEt.cn Environmental accounting；Mode of disclosure；Event approach；
Abstract（英文摘要）：www.328tibEt.cn Faced with the current environmental issues which become increasingly prominent in the implementation of the strategy of sustainable development, protecting the environment and maintaining ecological balance become an inevitable choice. Companies become the recognition of environmental peace breaker. So its disclosure of environmental accounting information is an important tool for people to know company’s environmental policy and environmental protection results which can help people to predict the company’s developing trend and to make decisions. So establishing an effective and practical disclosure mode of environmental accounting information, through which to carry out environmental accounting information, in order to meet needs of relevant interests party, and will constantly develop and perfect environmental accounting theory and practice, which is significant to realize the enterprises and society sustainable development.In this paper, firstly the author discussed the environmental problems and the sustainable development stratagem, expatiated the driving factors and basic theory of environment accounting information disclosure, which laid the theoretical foundation for the mode of environmental accounting information disclosure. Secondly, author analyzed the current disclosure mode of Chinese and foreign, and made out a demonstration analysis on the disclosure mode of the environmental accounting information through the annual report of 1404 listed companies between the years of 2004 and 2006 in our country. After relevant research, we found that there were many questions on disclosure environmental accounting information in our country. Listed as follows: the disclosure of environmental accounting information existed mainly in hey-industry and its proportion was not high, the nonstandard disclosure mode led to bad comparable in same industry and so on. Based on all these studies, the author systematically elaborated various defects of the current disclosure model, and this disclosure model is established on the basis of value approach accounting. To make up for these deficiencies, the author attempted to introduce Event Approach Accounting into the disclosure process of the environmental accounting information. When we combine Event Approach Accounting and Value Approach Accounting in the disclosure of the environmental accounting information, there were two highly complementary. In addition, this combination improve the quality of the environmental accounting information, provide comprehensive improvement and meet the needs of relevant interests party better.This paper paid attention to the reality operable of theoretical research results. The author Advised enterprises to set up the environmental event information database which based on event approach, running according to REAL model, depositing various environment-related activities, transactions and events in enterprise production operation. Accountants process and reflect environmental events in this database via the Intranet, forming basal environmental accounting information and compiling independent environmental accounting report. Utilizing database technology and HTML technology, enterprise combines data and conclusion of independent environmental accounting report with environmental event information database. This strategy is propitious to the information users overall understand environmental accounting information. The information users access environmental event information database by utilizing Internet, and obtain environmental events real time. Then they deal with these events by program generator, and compile personalized environmental accounting report.
论文关键词： 环境会计；披露模式；事项法；
Key words（英文摘要）：www.328tibEt.cn Environmental accounting；Mode of disclosure；Event approach；