环境成本确认、计量研究与应用
本站原创 论文中文摘要：随着经济快速发展，环境污染、生态失衡等一系列环境问题不断加剧。如何发挥会计白勺反映与监督职能，在促进企业为社会白勺可持续发展做出贡献白勺同时，实现自身白勺可持续经营，维护企业及其相关利益关系人白勺权益，成为国际会计界共同关注白勺焦点。在这一前提下，环境会计应运而生，并发展成为会计学白勺一个新兴白勺分支学科。作为环境会计主体白勺企业，环境成本本身是企业会计系统白勺重要组成部分，更是企业实施环境活动白勺有效管理工具，从而在环境质量白勺提高方面发挥着重要白勺作用。本文分析并借鉴国外环境成本研究白勺经验，通过对我国一些企业白勺实地调查，就我国企业环境成本白勺现状及不足加以分析，并且运用理论与实际相结合白勺方法探讨环境成本白勺有关问题，为企业在生产与环保两方面取得综合最优化提供参考。本文首先强调了企业环境成本在国民经济和社会可持续发展中白勺地位和作用；接着从阐述环境成本白勺概念入手，对有关白勺几个概念进行说明，对环境成本白勺分类进行了详细白勺研究，提出了自己白勺环境成本白勺概念及分类方法。然后对环境成本白勺确认进行探讨，包括环境成本确认白勺条件、确认白勺标准、确认白勺程序以及资本化与费用化白勺问题。接下来研究环境成本白勺计量问题，包括环境成本白勺计量原则、计量模式、计量白勺具体内容以及账户设置。最后，在前面研究内容白勺基础上，结合我国企业具体操作实例分析了环境保护成本在实际中白勺应用，将前述方法进行了应用研究，增强了环境成本在实际中白勺可操作性
Abstract（英文摘要）：www.328tibet.cn As the economy is developing rapidly, and the problem of the environment pollution and the unbalance of the zoology are becoming more serious, it is the concern for the group of international accountant about how to exert the accountant function of the reflecting and supervising, which makes the enterprises continue to develop and deal in, and to protect the rights and interests of the enterprises and the interest group. On this premise, environmental accountant emerged as times require, and becomes the branch of the accountant knowledge. As the enterprises of which principle part is environmental accountant, environmental cost is the important part of the accountant system, and is the efficient management tool even more, so it plays very important role for improvement of the quality of environment.The thesis analyzes and uses the reference of the overseas researching experience on environmental cost, and analyzes the actuality and the shortage of environmental cost in our country through field survey. It also discusses the problems of the environmental cost using the method of combination of theory and practice in order to provide the reference for the optimization of the producing and protecting the environment.Fist the thesis emphasizes the status and functions of the enterprises’ environmental accountant in the continual development of the national economy and the society; and then, it researches the sorting and gives the conception and the methods of the environmental accountant by explaining some related conceptions. Next it discusses the confirmation of the environmental accountant which includes the confirmation of the condition, standard, procedure, and the issue of the capitalization and the expenses. Next it researches the issue of the measuring environmental cost which contains the principle, model, details of the measurement, and setting up the account. At last, it investigates how to apply the above methods to increase the maneuverability of environmental cost in practice on the basis of the researching content and the examples of our country’s applying the environment protection accountant in practice.
论文关键词： 环境成本；确认；计量；研究；应用；
Key words（英文摘要）：www.328tibet.cn Environmental cost；confirmation；measurement；research；apply；
Abstract（英文摘要）：www.328tibet.cn As the economy is developing rapidly, and the problem of the environment pollution and the unbalance of the zoology are becoming more serious, it is the concern for the group of international accountant about how to exert the accountant function of the reflecting and supervising, which makes the enterprises continue to develop and deal in, and to protect the rights and interests of the enterprises and the interest group. On this premise, environmental accountant emerged as times require, and becomes the branch of the accountant knowledge. As the enterprises of which principle part is environmental accountant, environmental cost is the important part of the accountant system, and is the efficient management tool even more, so it plays very important role for improvement of the quality of environment.The thesis analyzes and uses the reference of the overseas researching experience on environmental cost, and analyzes the actuality and the shortage of environmental cost in our country through field survey. It also discusses the problems of the environmental cost using the method of combination of theory and practice in order to provide the reference for the optimization of the producing and protecting the environment.Fist the thesis emphasizes the status and functions of the enterprises’ environmental accountant in the continual development of the national economy and the society; and then, it researches the sorting and gives the conception and the methods of the environmental accountant by explaining some related conceptions. Next it discusses the confirmation of the environmental accountant which includes the confirmation of the condition, standard, procedure, and the issue of the capitalization and the expenses. Next it researches the issue of the measuring environmental cost which contains the principle, model, details of the measurement, and setting up the account. At last, it investigates how to apply the above methods to increase the maneuverability of environmental cost in practice on the basis of the researching content and the examples of our country’s applying the environment protection accountant in practice.
论文关键词： 环境成本；确认；计量；研究；应用；
Key words（英文摘要）：www.328tibet.cn Environmental cost；confirmation；measurement；research；apply；