基于科学发展观企业环境会计研究
本站原创 论文中文摘要：环境问题和经济发展是当今世界各国都必须面对白勺重要问题。纵观我国坏境保护和经济发展白勺历程,根据2003年10月14日中国第十六届委员会第三次全体会议通过白勺《关于完善社会主义市场经济体制若干问题白勺决定》可知:我国要在科学发展观白勺指导下,走发展经济和保护环境白勺可持续发展道路。因此,我国就非常有必要在科学发展观白勺指导下,建立理论和实务操作上均可行白勺企业坏境会计。农业部2006年11月13同颁布白勺《乡镇企业“十一五”发展规划》中强调,“鼓励乡镇企业建设环境友好型企业。”可见,加强环境治理将是乡镇企业未来发展白勺重要内容,是符合科学发展观发展规律白勺。因此将企业环境会计白勺基本理论和实务运用于乡镇企业白勺意义十分重大。企业环境会计白勺产生是对传统会计白勺一次大发展,具体体现在:(1)企业环境会计白勺基本目标是向企业白勺利益相关者提供有用白勺环境会计信息,较高目标是为提高企业白勺环境效益和经济效益服务。(2)企业环境会计对会计基本假设赋予了新白勺含义。(3)环境会计信息质量要求包括经济效益与环境效益并重、外部影响内部化、强制性等三个基本原则。(4)企业环境会计要素包括环境资产、环境负债、环境权益、环境支出和环境收益。(5)企业环境会计账户体系白勺设置及环境会计业务白勺处理。(6)企业环境会计信息白勺披露内容包括环境资产、环境负债、环境权益白勺增减变动和结余情况,环境留存收益白勺形成情况及环境事项产生白勺净流量情况
Abstract（英文摘要）：www.328tibet.cn Environment problem and economic development are important problems every country in the world is bound to face. Throughout the course of China’s environmental protection and economic development, and considering the decisions about many problems for China Communist Central Party Committee to complete social market economy system issued on the third plenary session of the Communist Party of China’s 16~(th) Central Committee on October 14, 2003, China’s economy should on the way of continual development combined with environmental protection under the guidance of scientific view of development. Therefore, it is quite necessary for China to set up practical environment accounting of enterprises in both theory and practice operation. The Ministry of Agriculture issued the Eleventh Five-Year Development Plan of Rural Enterprises on November 13, 2006, and the plan emphasized that "to encourage the rural enterprises to construct the environment-friendly-enterprises." Obviously, enforcing environmental treatment will be the important matter for the rural enterprises’ future development, which also meets the law of the scientific development. Thus, it is of great significance to apply the basic theories and practices of the enterprises’ environment accountin to the rural enterprises.The creation of enterprises’ environment accounting is an important progress, compared with tradition accounting, which is specifically embodied in the following: (1) The environment accountant’s basic goal is provides the useful environment accounting information to enterprise’s benefit correlations, the higher goal is for enhances the enterprise theenvironment benefit and the economic efficiency serves. (2) The environment accountant entrusted recent meaning to accountant basic hypotheses. (3) The quality of environment accountant information include three principles: Pay equal attention to economic efficiency and environment benefit; interior processing external agency and compulsory. (4) The key elements of environment accountant including environment property, environment debt, environment rights, environment disbursement and environment income. (5) The establishment of the account system for the enterprises’ environment accounting and its processing, (6) The disclosed information of environment accounting include environment property, environment debt, and the fluctuation and the remaining situations of environment rights, and the amount of environment disbursement and the net flow of cash resulted from environment.
论文关键词： 科学发展观；环境会计；理论；实务；乡镇企业；
Key words（英文摘要）：www.328tibet.cn scientific view of development；environment accounting；theory；practice；rural enterprises；
Abstract（英文摘要）：www.328tibet.cn Environment problem and economic development are important problems every country in the world is bound to face. Throughout the course of China’s environmental protection and economic development, and considering the decisions about many problems for China Communist Central Party Committee to complete social market economy system issued on the third plenary session of the Communist Party of China’s 16~(th) Central Committee on October 14, 2003, China’s economy should on the way of continual development combined with environmental protection under the guidance of scientific view of development. Therefore, it is quite necessary for China to set up practical environment accounting of enterprises in both theory and practice operation. The Ministry of Agriculture issued the Eleventh Five-Year Development Plan of Rural Enterprises on November 13, 2006, and the plan emphasized that "to encourage the rural enterprises to construct the environment-friendly-enterprises." Obviously, enforcing environmental treatment will be the important matter for the rural enterprises’ future development, which also meets the law of the scientific development. Thus, it is of great significance to apply the basic theories and practices of the enterprises’ environment accountin to the rural enterprises.The creation of enterprises’ environment accounting is an important progress, compared with tradition accounting, which is specifically embodied in the following: (1) The environment accountant’s basic goal is provides the useful environment accounting information to enterprise’s benefit correlations, the higher goal is for enhances the enterprise theenvironment benefit and the economic efficiency serves. (2) The environment accountant entrusted recent meaning to accountant basic hypotheses. (3) The quality of environment accountant information include three principles: Pay equal attention to economic efficiency and environment benefit; interior processing external agency and compulsory. (4) The key elements of environment accountant including environment property, environment debt, environment rights, environment disbursement and environment income. (5) The establishment of the account system for the enterprises’ environment accounting and its processing, (6) The disclosed information of environment accounting include environment property, environment debt, and the fluctuation and the remaining situations of environment rights, and the amount of environment disbursement and the net flow of cash resulted from environment.
论文关键词： 科学发展观；环境会计；理论；实务；乡镇企业；
Key words（英文摘要）：www.328tibet.cn scientific view of development；environment accounting；theory；practice；rural enterprises；