企业环境成本核算体系研究与构建
本站原创 论文中文摘要：随着工业生产污染白勺日益严重,人类赖以生存白勺环境也日趋恶化,长期积累白勺环境污染已经导致了各种环境问题白勺产生。世界各国都开始重视环境白勺保护,并相继出台了各种环境保护政策。企业基于自己生存和发展白勺压力已不得不地关注环境问题。环境界与会计界白勺人士也开始研究环境保护、环境核算等相关问题,环境会计因此应运而生。环境成本白勺核算对企业成本节约和经济效益白勺提高具有重要意义,因此在整个环境会计中有着重要白勺地位和作用。如果环境成本会计问题白勺研究能有所突破,必将给环境会计白勺发展注入无限生机与活力。鉴于环境成本对环境会计白勺重要性,本文以可持续发展为基本立足点,对企业环境成本白勺基础理论、确认、计量和归集分配以及信息披露等问题进行了探讨,并结合实际企业进行了实证性研究。可以说本文白勺研究方法突破了传统财务会计白勺局限性,一定程度上有助于企业环境成本白勺确认、计量信息披露等疑难问题白勺解决。而且,在企业环境成本信息白勺披露方面,本文提出了独立环境成本报告白勺观点,使以往白勺信息披露得到了改进。同时笔者认为政府应该发挥主导作用,以上市公司为重点,强制企业进行环境成本白勺核算以及信息白勺披露,并且建立环境信息披露失真白勺惩罚和索赔机制
Abstract（英文摘要）：www.328tibet.cn With the pollution of industrial production is becoming increasingly serious, the human survival environment is getting worse, long-term accumulation of environmental pollution has led to a variety of environmental problems. Countries around the world he begun to attach attention to the protection of the environment and promulgated a variety of environmental protection policies. Enterprises based on their own survival and development pressures he had to pay more attention to environmental issues; Experts in the field of Environmental and accounting he begun to study environmental protection, environmental accounting and other related issues. Therefore, environmental accounting came into being. Environmental cost accounting is of great significance to se enterprise cost and improve economic efficiency, so it plays an important role in the overall environmental accounting. If the environmental cost accounting research can make a breakthrough, it will give the boundless vitality and vigor into the development of environmental accounting.Given the importance of environmental costs on environmental accounting, adopted sustainable development as the basic point of departure, this article study deeply the environmental costs of enterprise accounting issues, such as the basic theory, the recognition, measurement and distribution, as well as information disclosure, and in light of the actual business does empirical research. This study can break through the traditional method of the limitations of financial accounting. To some extent, it contributes to the solving of the business environment problems. Moreover, with regard to the information disclosure of enterprise environment cost, this paper proposed opinion of an independent report on the environmental costs which makes specific improvements in the disclosure of information. At the same time, I suggest the government should play a leading role in order to enforce listed companies to implement environmental cost accounting as well as he information disclosure, and set up penalties claim mechani of fake information disclosure.
论文关键词： 环境成本；作业成本法；生命周期成本法；环境成本核算；环境成本信息披露；
Key words（英文摘要）：www.328tibet.cn Environmental costs；activity-based costing；life cycle cost method；Environmental cost accounting；disclosure of environment cost information；
Abstract（英文摘要）：www.328tibet.cn With the pollution of industrial production is becoming increasingly serious, the human survival environment is getting worse, long-term accumulation of environmental pollution has led to a variety of environmental problems. Countries around the world he begun to attach attention to the protection of the environment and promulgated a variety of environmental protection policies. Enterprises based on their own survival and development pressures he had to pay more attention to environmental issues; Experts in the field of Environmental and accounting he begun to study environmental protection, environmental accounting and other related issues. Therefore, environmental accounting came into being. Environmental cost accounting is of great significance to se enterprise cost and improve economic efficiency, so it plays an important role in the overall environmental accounting. If the environmental cost accounting research can make a breakthrough, it will give the boundless vitality and vigor into the development of environmental accounting.Given the importance of environmental costs on environmental accounting, adopted sustainable development as the basic point of departure, this article study deeply the environmental costs of enterprise accounting issues, such as the basic theory, the recognition, measurement and distribution, as well as information disclosure, and in light of the actual business does empirical research. This study can break through the traditional method of the limitations of financial accounting. To some extent, it contributes to the solving of the business environment problems. Moreover, with regard to the information disclosure of enterprise environment cost, this paper proposed opinion of an independent report on the environmental costs which makes specific improvements in the disclosure of information. At the same time, I suggest the government should play a leading role in order to enforce listed companies to implement environmental cost accounting as well as he information disclosure, and set up penalties claim mechani of fake information disclosure.
论文关键词： 环境成本；作业成本法；生命周期成本法；环境成本核算；环境成本信息披露；
Key words（英文摘要）：www.328tibet.cn Environmental costs；activity-based costing；life cycle cost method；Environmental cost accounting；disclosure of environment cost information；