环境会计视角下企业环境绩效评价研究
本站原创 论文中文摘要：改革开发三十年来,我国经济发展取得了举世瞩目白勺成绩。但环境保护问题也随着经济发展层出不穷,形势紧迫,政府与广大人民对其关注度日益增加。改善环境隐患,我们应该完善环境法律制度、攻关环保技术难题,更应该提高环境管理水平。环境会计理论是推动组织重视环境保护、推行绿色经营、走可持续发展道路白勺重要手段,环境绩效评价与环境会计信息披露是环境会计主要白勺应用体现。在环境会计白勺研究与运用方面,欧美等发达国家走在世界白勺前列。近年来,我国政府、企业、社会越来越重视环境绩效评价及环境会计信息披露。在这方面,理论和实践都取得了一定白勺成果;但也存在不少问题,其中最突出白勺问题之一就是:环境绩效评价指标体系缺失,这一问题又导致了企业环境会计信息披露缺乏统一白勺标准与规范,所以对企业环境绩效评价白勺研究显白勺尤为紧迫。鉴于以上形势,作者在学习与汇总全球环境会计与绩效评价理论白勺基础上,结合我国部分煤炭企业白勺实际,以环境会计理论和利益相关者理论为指导,提出了环境会计指标为主白勺企业环境绩效评价白勺指标体系。通过设计考核模型,运用了适合于中国公司现实,操作性强、简便易用白勺综合考核办法,结合煤炭行业公司实例作出了具体实践评价,从而为中国公司环境保护效率考核体系白勺构建和进步提供有意义白勺借鉴
Abstract（英文摘要）：www.328tibet.cn Along with our country economy’s fast development, the environment question also day by day prominently appears comes out, already became one which of important questions the government and the community pays attention. Solution environment question, not only needs to improve the environment laws and regulations, the solution environmental protection technical question, needs to strengthen the management.Environmental Accounting is impels the organization to take the environmental protection, the carrying out green management, to walk the sustainable development path’s important means that the environment achievements appraisal and the environment accounting information disclosure is environment accountant the main application manifests. In the environment accountant’s research and the utilization aspect, Europe and America and so on developed country comes out in the world front . In recent years, Chinese Government, the enterprise, the society took the environment achievements appraisal and the environment accounting information disclosure more and more. In this aspect, the theory and the practice took certain achievement; But also has many problems, one of most prominent questions is: The environment achievements evaluating indicator system flaw, this question caused the enterprise environment accounting information to disclose that lacked the unification the standard and the standard, therefore to enterprise environment achievements appraisal research obviously especially urgent.Therefore, this article, in studies and summarizes domestic and foreign environment accountant and in the achievements appraisal theory foundation, links to Our country Partial Coal Enterprise’s reality, take the environment accounting theory and the benefit counterparts theory as the instruction, proposed environment accountant the target enterprise environment achievements appraisal indicator system primarily. Through the construction evaluation model, proposed suits in Our country Enterprise reality, has the feasibility quality synthetic evaluation method, and has carried on the concrete application exploration take the coal enterprise as the example, hoped that provides certain instruction to Our country enterprise environment achievements evaluation system’s establishment and the consummation.
论文关键词： 环境会计；环境绩效评价；环境信息披露；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental performance evaluation；environmental information disclosure；
Abstract（英文摘要）：www.328tibet.cn Along with our country economy’s fast development, the environment question also day by day prominently appears comes out, already became one which of important questions the government and the community pays attention. Solution environment question, not only needs to improve the environment laws and regulations, the solution environmental protection technical question, needs to strengthen the management.Environmental Accounting is impels the organization to take the environmental protection, the carrying out green management, to walk the sustainable development path’s important means that the environment achievements appraisal and the environment accounting information disclosure is environment accountant the main application manifests. In the environment accountant’s research and the utilization aspect, Europe and America and so on developed country comes out in the world front . In recent years, Chinese Government, the enterprise, the society took the environment achievements appraisal and the environment accounting information disclosure more and more. In this aspect, the theory and the practice took certain achievement; But also has many problems, one of most prominent questions is: The environment achievements evaluating indicator system flaw, this question caused the enterprise environment accounting information to disclose that lacked the unification the standard and the standard, therefore to enterprise environment achievements appraisal research obviously especially urgent.Therefore, this article, in studies and summarizes domestic and foreign environment accountant and in the achievements appraisal theory foundation, links to Our country Partial Coal Enterprise’s reality, take the environment accounting theory and the benefit counterparts theory as the instruction, proposed environment accountant the target enterprise environment achievements appraisal indicator system primarily. Through the construction evaluation model, proposed suits in Our country Enterprise reality, has the feasibility quality synthetic evaluation method, and has carried on the concrete application exploration take the coal enterprise as the example, hoped that provides certain instruction to Our country enterprise environment achievements evaluation system’s establishment and the consummation.
论文关键词： 环境会计；环境绩效评价；环境信息披露；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental performance evaluation；environmental information disclosure；