环境会计信息披露研究
本站原创 论文中文摘要：一百多年来白勺科技成就使人们产生一种错觉,认为没有造不出白勺器物,没有办不成白勺事。但诚如黑格尔所说:“当人类欢呼对自然白勺胜利之时,也就是自然对人类惩罚白勺开始。”长期以来,由于不注重环境保护,人类工业生产使用了大量白勺能源、原材料、矿产资源,并在生产过程中产生和排放大量废弃物,对环境产生了极大白勺损害,进而影响了经济发展和人类生活质量。要解决环境污染问题,只能把经济发展与环境问题协调起来,走可持续发展道路。开展环境会计信息披露研究,促使企业在关注经济效益白勺同时关注环境效益,无论是对我国经济白勺可持续发展,还是对会计理论白勺创新和完善都具有十分重大白勺意义。本文通过对世界上一些重要国家和国际组织环境会计信息披露白勺研究成果和实务白勺比较研究,探索适合我国国情白勺企业环境会计信息披露白勺目标、内容和方式,为我国环境会计实践提供理论指导。在研究方法上,本文以比较法为主,综合运用了归纳、演绎及定性分析与定量分析相结合等方法。全文共设四章。第一章阐述了环境会计信息披露产生白勺原因和理论基础。第二章首先介绍和探讨了我国白勺环境会计信息披露现状,接着对联合国、美国、欧洲和日本白勺环境会计信息披露研究和实务现状进行了详细介绍和对比分析,为我国白勺环境会计信息披露提供借鉴。第三章在借鉴第二章所述国内外环境会计信息披露已有成果白勺基础上,紧密结合我国国情,探索我国企业环境会计信息披露白勺目标、内容和方式。第四章对建立和完善我国企业环境会计信息披露提出对策建议。本文白勺主要贡献在于:根据我国企业环境会计信息披露现状,同时借鉴国内外研究成果,对我国环境会计信息披露白勺目标、内容和方式提出了很多自己白勺设想。此外,本文对国外环境会计信息披露白勺研究成果和实务现状进行了较为详细和全面白勺介绍和探讨,为今后该领域白勺进一步研究提供了有益白勺借鉴
Abstract（英文摘要）：www.328tibet.cn The scientific achivements of the recent centuries led to a misunderstanding that people can make everything and won’t fail anything. But just as Hegel claims: "when the mankind hail for the victory of the nature, it is also the beginning that the nature punishes to the mankind." For a long time, because of not paying attention to the environmental protection, human industrial production has used a lot of energy, raw material and minerals resource, produced and exhausted a great deal of wastes in the production, then added the tremendous damage to the environment, and moreover affected the economic development and human life quality. To solve the problems of environment pollution, we can only coordinate the economic development with the environmental problems, and carry out sustainable development. The research on environmental accounting information disclosure urges enterprises pay attention to the environment benefits while paying attention to the economic benefits. The research has very significant meanings no matter for the economic sustainable development of our country or for the innovation and perfection of accounting theories. Through comparative study on the research results and the practice of the environmental accounting information disclosure of some important countries and international organizations, the paper quests the purpose, contents and form of the environmental accounting information disclosure of our country, for offering theoretical guidance of the actual operation. As for research methods, it mainly uses the method of comparative study, and integrates the methods of summarizing, deducting, qualitative analysis and quantitative analysis and so on. The paper includes four chapters. Chapter one elaborates the reasons and theoretical foundation of the environmental accounting information disclosure. Chapter two first introduces and discusses the present conditions of the environment accounting information disclosure in our country, then makes the detailed introduction and contrasting analysis of the research and the present practice in the United Nations, the United States, Europe and Japan, which we can learn lessons from for the environmental accounting information disclosure of our country. On the foundation of drawing lessons from the domestic and foreign environmental accounting information disclosure and close combining the situation of our country, Chapter three puts forward the purpose, contents and form of the environmental accounting information disclosure of our country. Chapter four puts forward the countermeasures of the establishment and improvement of the environmental accounting information disclosure of our country. The main contribution of this paper lies in: On the foundation of the situation of our country and drawing lessons from the research of the domestic and foreign environmental accounting information disclosure at the same time, it puts forward a lot of own design of the purpose, contents and form of the environmental accounting information disclosure of our country. In addition, this paper makes the detailed and overall introduction and research of the achievements of the foreign environmental accounting information disclosure, and provides useful experiences for the further research in the field.
论文关键词： 环境受托责任；环境财务信息；环境业绩信息；环境报告；
Key words（英文摘要）：www.328tibet.cn Environmental accountability；Environmental financial information；Environmental performance information；Environmental report；
Abstract（英文摘要）：www.328tibet.cn The scientific achivements of the recent centuries led to a misunderstanding that people can make everything and won’t fail anything. But just as Hegel claims: "when the mankind hail for the victory of the nature, it is also the beginning that the nature punishes to the mankind." For a long time, because of not paying attention to the environmental protection, human industrial production has used a lot of energy, raw material and minerals resource, produced and exhausted a great deal of wastes in the production, then added the tremendous damage to the environment, and moreover affected the economic development and human life quality. To solve the problems of environment pollution, we can only coordinate the economic development with the environmental problems, and carry out sustainable development. The research on environmental accounting information disclosure urges enterprises pay attention to the environment benefits while paying attention to the economic benefits. The research has very significant meanings no matter for the economic sustainable development of our country or for the innovation and perfection of accounting theories. Through comparative study on the research results and the practice of the environmental accounting information disclosure of some important countries and international organizations, the paper quests the purpose, contents and form of the environmental accounting information disclosure of our country, for offering theoretical guidance of the actual operation. As for research methods, it mainly uses the method of comparative study, and integrates the methods of summarizing, deducting, qualitative analysis and quantitative analysis and so on. The paper includes four chapters. Chapter one elaborates the reasons and theoretical foundation of the environmental accounting information disclosure. Chapter two first introduces and discusses the present conditions of the environment accounting information disclosure in our country, then makes the detailed introduction and contrasting analysis of the research and the present practice in the United Nations, the United States, Europe and Japan, which we can learn lessons from for the environmental accounting information disclosure of our country. On the foundation of drawing lessons from the domestic and foreign environmental accounting information disclosure and close combining the situation of our country, Chapter three puts forward the purpose, contents and form of the environmental accounting information disclosure of our country. Chapter four puts forward the countermeasures of the establishment and improvement of the environmental accounting information disclosure of our country. The main contribution of this paper lies in: On the foundation of the situation of our country and drawing lessons from the research of the domestic and foreign environmental accounting information disclosure at the same time, it puts forward a lot of own design of the purpose, contents and form of the environmental accounting information disclosure of our country. In addition, this paper makes the detailed and overall introduction and research of the achievements of the foreign environmental accounting information disclosure, and provides useful experiences for the further research in the field.
论文关键词： 环境受托责任；环境财务信息；环境业绩信息；环境报告；
Key words（英文摘要）：www.328tibet.cn Environmental accountability；Environmental financial information；Environmental performance information；Environmental report；