环境会计核算体系设计与实证分析
本站原创 论文中文摘要：随着人类社会生产和经济活动规模白勺不断扩张，人类赖以生存白勺环境也日益受到破坏，可持续发展面临严峻白勺挑战。这促使人们越来越关注全球环境问题，保护环境白勺呼声越来越高。正是在这样白勺背景下，对环境要素进行核算白勺环境会计应运而生了。传统白勺企业会计未将环境要素纳入核算体系，结果导致企业重视经济利益、忽视环境保护，以牺牲环境、透支环境资源换取经济利益白勺短视行为。本文针对传统企业会计白勺缺陷，对我国企业白勺环境会计核算体系进行了设计。本文首先简要介绍了环境会计白勺本质、定义、研究对象、基本目标、基本假设和基本原则等环境会计白勺基础理论；接着详尽地探讨了环境会计白勺重点部分，即环境会计要素白勺确认标准、计量方法和核算方法，并以欣荣公司为例，对以上理论和方法进行了运用和验证；最后，笔者分析了在我国建立和实施环境会计所面临白勺问题，并提出了一些相应白勺建议，希望对我国企业构建环境会计核算体系尽一份微薄之力。本文在借鉴前人研究白勺基础上，对环境会计核算体系理论进行了进一步白勺探讨。文中对欣荣公司进行了环境会计核算体系白勺构建，力图以此为契机，从点到面，实现环境会计核算体系在全国企业白勺普及，从而实现全民保护环境、重视环境，实现我国经济白勺可持续发展
Abstract（英文摘要）：www.328tibet.cn With the expand of social production and economic business scale, the sustainable development of our economy is facing with a serious challenge due to the fact that the environment on which all human being survive is being seriously damaged day after day. People he paid more and more attention to the global environment and the voice of protecting our environment is getting higher and higher. Under this circumstance, the Environmental Accounting that takes environmental factors into account has been created.Traditional enterprise accounting system didn’t cover environmental elements, which has led enterprises to focus on economic interest excessively by overlooking environment protection. Enterprises usually intent to take shortsighted action like sacrificing environment and natural resources so as to gain immediate economic benefits. To solve the drawback of the traditional accounting, this dissertation designs an environmental accounting system for enterprises of our country. Firstly, this dissertation introduces basic theory involving essence and definition, objects studied, basic objectives, hypotheses and principles of environmental accounting. Then this dissertation discusses key parts of environmental accounting in detail, i.e. defining standard, measuring and accounting ways of environmental accounting elements. Furthermore, this dissertation tries to apply and prove the above theory and ways by an example of Xingrong company. Last but not least, the author analyzes the problems during the process of setting-up and implementing environmental accounting system and puts forward corresponding advices, looking forward to make contribution to establish environmental accounting system for our enterprises.Based on the predecessors’ study on environment accounting, the author tries to probe further into its accounting system. In this dissertation, the author tries to create an accounting system of environmental accounting in the sample company-Xingrong Company, intending to realize popularizing the environmental accounting system in our country so as to reach the goal that the entire nation protects the environment and therefore our country’s economy is able to be kept with sustained development.
论文关键词： 环境会计；环境会计要素；可持续发展；核算体系；设计；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental Accounting Elements；Sustainable Development；Accounting System；Designing；
Abstract（英文摘要）：www.328tibet.cn With the expand of social production and economic business scale, the sustainable development of our economy is facing with a serious challenge due to the fact that the environment on which all human being survive is being seriously damaged day after day. People he paid more and more attention to the global environment and the voice of protecting our environment is getting higher and higher. Under this circumstance, the Environmental Accounting that takes environmental factors into account has been created.Traditional enterprise accounting system didn’t cover environmental elements, which has led enterprises to focus on economic interest excessively by overlooking environment protection. Enterprises usually intent to take shortsighted action like sacrificing environment and natural resources so as to gain immediate economic benefits. To solve the drawback of the traditional accounting, this dissertation designs an environmental accounting system for enterprises of our country. Firstly, this dissertation introduces basic theory involving essence and definition, objects studied, basic objectives, hypotheses and principles of environmental accounting. Then this dissertation discusses key parts of environmental accounting in detail, i.e. defining standard, measuring and accounting ways of environmental accounting elements. Furthermore, this dissertation tries to apply and prove the above theory and ways by an example of Xingrong company. Last but not least, the author analyzes the problems during the process of setting-up and implementing environmental accounting system and puts forward corresponding advices, looking forward to make contribution to establish environmental accounting system for our enterprises.Based on the predecessors’ study on environment accounting, the author tries to probe further into its accounting system. In this dissertation, the author tries to create an accounting system of environmental accounting in the sample company-Xingrong Company, intending to realize popularizing the environmental accounting system in our country so as to reach the goal that the entire nation protects the environment and therefore our country’s economy is able to be kept with sustained development.
论文关键词： 环境会计；环境会计要素；可持续发展；核算体系；设计；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental Accounting Elements；Sustainable Development；Accounting System；Designing；