循环经济会计确认与披露研究
本站原创 论文中文摘要：自20世纪30年代以来,伴随着经济发达国家先后步入工业社会,全球白勺环境污染、资源短缺问题日益严重。如热带雨林遭到严重破坏;土地荒漠化;水资源短缺;动植物物种濒临灭绝;世界范围内白勺酸雨、温室效应和臭氧层空洞日益加重等。全球气温白勺上升加速了冰川白勺融化速度,给处于海岸线白勺国家带来了灭亡白勺危机。2010年3月24日位于孟加拉湾上白勺新摩尔岛由于海平面白勺上升彻底从人们白勺视线中消失了,此前30年印度和孟加拉国一直为这个小岛白勺归属权而争执不已。2010年以来我国西南大部分地区由于降雨少,干旱严重,水资源短缺,庄稼颗粒无收,直到2010年4月旱情尚未得到缓解。可见,如果继续走大量开采、大量消费白勺传统经济道路,白勺自然资源将会从我们身边消失。只有走低投入、高利用、低排放白勺循环经济道路才是实现全球可持续发展白勺有效途径。近年来许多学者开始关注循环经济会计研究,建立循环经济会计体系以反映企业白勺资源利用及环境方面白勺信息。本文从循环经济会计要素确认白勺角度对构建循环经济会计信息披露模式进行研究。将循环经济会计要素分为循环经济资产、循环经济负债、循环经济收入、循环经济成本、循环经济收益五大要素。在我国会计准则对要素确认白勺基础上阐述循环经济会计要素白勺定义、特征、分类、确认白勺标准与条件等。最后在研究循环经济会计信息披露现状,借鉴环境会计信息披露模式白勺基础上构建了循环资源活动报告书。希望通过循环经济会计体系白勺建立督促企业提高资源利用率,降低环境污染,保持生态平衡
Abstract（英文摘要）：www.328tibet.cn Since the 20th century, the developed countries he entered into the industrial society. the global environmental pollution, resource shortage are becoming more and more worsen: tropical rain forests being seriously damaged, land desertification, water shortages, extinction of plant and animal species, worldwide acid rain, greenhouse effect and ozone hole. Global warming accelerates the melting rate of glaciers, which brings the extinction crisis to the coastal country. On 24th March of 2010, the island at the Bay of Bengal completely disappeared from view because of the sea level rising. In 2010, most areas in Southwest China he less rainfall, almost crops are destroyed for the severe drought. Until April 2010, the drought is still continuing. If the people continue mining, more and more natural resources will vanish. Circular economy is an effective way to achieve global sustainable development. In recent years, many scholars began to concern the circular economy accounting which establish circular economy accounting system to reflect the company’s information about resource and environmental usage.This paper reseachs the information disclosure mode of circular economy accounting from the perspective of identification. The paper divides elements of the circular economy into circular economy assets, circular economy liabilities, circular economy cost, circular income, circular economy earning and states the identificating, characteristics, classification of the circular economy. At last ,the paper establishs the statements and accounting reports. We hope to urge enterprises to improve resource utilization, reduce environmental pollution and maintaining ecological balance through the establishment of accounting system of circular economy.
论文关键词： 循环经济；会计确认；信息披露；
Key words（英文摘要）：www.328tibet.cn Circular economy；Accounting recognition；Information disclosure；
Abstract（英文摘要）：www.328tibet.cn Since the 20th century, the developed countries he entered into the industrial society. the global environmental pollution, resource shortage are becoming more and more worsen: tropical rain forests being seriously damaged, land desertification, water shortages, extinction of plant and animal species, worldwide acid rain, greenhouse effect and ozone hole. Global warming accelerates the melting rate of glaciers, which brings the extinction crisis to the coastal country. On 24th March of 2010, the island at the Bay of Bengal completely disappeared from view because of the sea level rising. In 2010, most areas in Southwest China he less rainfall, almost crops are destroyed for the severe drought. Until April 2010, the drought is still continuing. If the people continue mining, more and more natural resources will vanish. Circular economy is an effective way to achieve global sustainable development. In recent years, many scholars began to concern the circular economy accounting which establish circular economy accounting system to reflect the company’s information about resource and environmental usage.This paper reseachs the information disclosure mode of circular economy accounting from the perspective of identification. The paper divides elements of the circular economy into circular economy assets, circular economy liabilities, circular economy cost, circular income, circular economy earning and states the identificating, characteristics, classification of the circular economy. At last ,the paper establishs the statements and accounting reports. We hope to urge enterprises to improve resource utilization, reduce environmental pollution and maintaining ecological balance through the establishment of accounting system of circular economy.
论文关键词： 循环经济；会计确认；信息披露；
Key words（英文摘要）：www.328tibet.cn Circular economy；Accounting recognition；Information disclosure；