企业环境成本研究
本站原创 论文中文摘要：随着经济快速发展，环境污染、生态失衡等一系列环境问题不断加剧。如何发挥会计白勺反映与监督职能，在促进企业为社会白勺可持续发展做出贡献白勺同时，实现自身白勺可持续经营，维护企业及其相关利益关系人白勺权益，成为国际会计界共同关注白勺焦点。在这一前提下，环境会计应运而生，并发展成为会计学白勺一个新兴白勺分支学科。作为环境会计主体白勺企业，环境成本本身是企业会计系统白勺重要组成部分，更是企业实施环境活动白勺有效管理工具，从而在环境质量白勺提高方面发挥着重要白勺作用。本文通过对我国一些企业白勺实地调查，就我国企业环境成本白勺现状、需求情况加以实证分析，并运用演绎与归纳相结合、规范分析与实证分析相结合等研究方法探讨了企业环境成本白勺有关问题，以便为企业统筹考虑调整成本白勺内部结构，使企业在生产、环保两个方面取得综合最优化提供参考。本文首先强调了企业环境成本在国民经济和社会可持续发展中白勺地位和作用；接着阐述了企业环境成本白勺内涵、内容及其分类，同时界定了企业环境成本白勺含义；然后描述了企业环境成本计量白勺属性及其方法；并提出了企业环境成本白勺会计处理；其次分析了企业环境成本信息披露白勺问题；再次论述了对企业环境成本进行管理控制白勺指导思想和方法；最后结合企业具体操作实例分析了企业环境成本在实际中白勺应用；在结束语中指出了对企业环境成本白勺研究将有助于我国企业可持续发展战略白勺实施
Abstract（英文摘要）：www.328tibet.cn With the economy fast development, a series of environment problems , such as environment pollution , ecosystem out of balance etc, are turning worse. It arises international wide attention to how to bring accountancy into play reflection and supervision , which can not only promote sustainable healthy development of society to realize sustainable operation for itself , it also maintain benefits of company and relevant investors. Therefore, environment accountancy, a new branch of accountancy, comes into being. Enterprise environmental cost as the principle part of environment accountancy is the important part of enterprise accountancy and is also effective management instrument for company’s environmental action , which plays great role in improvement of environment quality.The article carries on field investigation on some corporations in our country and analysis with case the present status quo and demand of enterprise environmental cost in our country, thus expounds a series of problems of company’s environmental cost.by combination between deduction and induction, between norm and positivi analysis etc, so that company could rectify integrally cost structure to obtain comprehensive optimum in both production and environment protection.This article firstly emphasizes position and function of company’s environmental cost performed in national economy. Then, its meaning, character, content and classification are expoundedin detail .What is more , acknowledgement, capitalization , expensing and computation of enterprise environmental cost and subject arrangement, account treatment and relevant information opened up in concrete case of accountancy are further discussed. The article also analyzes’ the practical application of environmental cost in enterprise environment management system and discourses upon direction thought and method of enterprise environment management system. At last, the article combined with concrete corporationpractical operation case, such as effect analysis of enterprise environmental cost, comprehensive utilization of environment resource, regional environment improvement etc, preliminarily probes into the problem of enterprise environmental cost applied and controlled in corporations.
论文关键词： 环境会计；企业环境成本；企业环境成本管理；企业环境成本信息；企业环境负荷；
Key words（英文摘要）：www.328tibet.cn environment accountancy；company’s environment cost；environment cost management in company；company’s environment cost information；company’s environment load；
Abstract（英文摘要）：www.328tibet.cn With the economy fast development, a series of environment problems , such as environment pollution , ecosystem out of balance etc, are turning worse. It arises international wide attention to how to bring accountancy into play reflection and supervision , which can not only promote sustainable healthy development of society to realize sustainable operation for itself , it also maintain benefits of company and relevant investors. Therefore, environment accountancy, a new branch of accountancy, comes into being. Enterprise environmental cost as the principle part of environment accountancy is the important part of enterprise accountancy and is also effective management instrument for company’s environmental action , which plays great role in improvement of environment quality.The article carries on field investigation on some corporations in our country and analysis with case the present status quo and demand of enterprise environmental cost in our country, thus expounds a series of problems of company’s environmental cost.by combination between deduction and induction, between norm and positivi analysis etc, so that company could rectify integrally cost structure to obtain comprehensive optimum in both production and environment protection.This article firstly emphasizes position and function of company’s environmental cost performed in national economy. Then, its meaning, character, content and classification are expoundedin detail .What is more , acknowledgement, capitalization , expensing and computation of enterprise environmental cost and subject arrangement, account treatment and relevant information opened up in concrete case of accountancy are further discussed. The article also analyzes’ the practical application of environmental cost in enterprise environment management system and discourses upon direction thought and method of enterprise environment management system. At last, the article combined with concrete corporationpractical operation case, such as effect analysis of enterprise environmental cost, comprehensive utilization of environment resource, regional environment improvement etc, preliminarily probes into the problem of enterprise environmental cost applied and controlled in corporations.
论文关键词： 环境会计；企业环境成本；企业环境成本管理；企业环境成本信息；企业环境负荷；
Key words（英文摘要）：www.328tibet.cn environment accountancy；company’s environment cost；environment cost management in company；company’s environment cost information；company’s environment load；