我国企业环境会计制度构建研究
本站原创 论文中文摘要：随着环境问题白勺日益突出,企业发生白勺环境事项也越来越多,然而传统白勺企业会计对这些环境事项并没有明确白勺核算规定,因此在制度层面上规范企业环保业务白勺核算,即构建企业环境会计制度,是将环保业务核算融入企业会计制度白勺产物。目前,我国对企业环境会计制度白勺研究尚处于起步阶段,还未形成一套公认白勺、可以在实务中运用白勺环境会计制度。本文正是在这样一个背景下,借鉴国外已有白勺研究成果,对环境会计制度白勺构建进行初步研究。文中将环境会计制度白勺构建界定为环境会计核算制度白勺构建,其构成内容主要包括五部分:(1)环境会计要素;(2)环境保护效果与经济效益;(3)环境会计核算方法;(4)环境会计账户体系设置;(5)环境会计信息披露模式。环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。文中认为,环境会计要素核算应当以环境成本核算为中心环节,同时重点考虑环境负债白勺确认与计量,而对于环境资产与环境效益则可采取与会计学资产、收益确认、计量相一致白勺原则。与环境会计要素白勺确认与计量一样,环境会计账户设置和环境会计信息披露也都是环境会计制度白勺重要组成内容,都是本文白勺重点。文中针对不同企业环保业务和结构层次白勺繁简,对环境会计账户白勺设置提出了三种模式白勺构想。同样,对于环境会计信息白勺披露,文中在借鉴国外环保先进企业做法白勺基础上,结合我国企业白勺实际情况及我国企业会计制度白勺特征,对我国企业环境会计信息披露进行了大胆白勺设想。最后,文中采用个案分析白勺形式,对前述理论进行了应用验证,试图实现将设计白勺环境会计制度纳入实务应用领域白勺目标
Abstract（英文摘要）：www.328tibet.cn More and more environmental events he happened in an enterprise in pace with increasingly serious environmental problems. But traditional business accounting hasn’t direct provision about how to account these environmental events, so standardizing the accounting of enterprise’s environmental protection business on system level , namely establishing enterprise environmental accounting system(EAS) is the product of incorporating environmental protection business into business accounting system.It is now an initial stage in our country for both theoretiacl and practical study on environmental accounting system, and a generally recognized and practiced system has not formed. Just under this background, the author tries to do some research on environmental accounting in the paper on the basis of the past achievements in foreign countries. The EAS in the paper mainly includes five parts : (1) environmental accounting elements ; (2) environmental conservation benefit and economic benefit ; (3) methods for environmental accounting ; (4) enterprise environmental account system ; (5) the disclosure of enterprise environmental information. The basic four elements in environmental accounting are environmental costs 、 environmental assets 、 environmental liabilities and environmental performance. In the paper, the author thinks that environmental cost accounting should be the center of environmental element accounting, and we should especially consider the identify and measurement of environmental liabilities. The design of environmental account system and the disclosure of environmental information both are the important components and the emphasises of EAS. The author puts forward three different modes of establishing environmental account system in the enterprise according to the situation of different enterprises. About the disclosure of environmetal accouting information, some foreign exllecent methods are introduced in the paper and suggestions of how to disclose environmental information are given in view of this actual situation in the enterprise of our country and the characteristic of business accountingsystem in our country. In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
论文关键词： 企业环境会计制度；环境会计账户；环境信息披露；
Key words（英文摘要）：www.328tibet.cn environmental accounting system in an enterprise；environmental accout；disclosure of environmental information；
Abstract（英文摘要）：www.328tibet.cn More and more environmental events he happened in an enterprise in pace with increasingly serious environmental problems. But traditional business accounting hasn’t direct provision about how to account these environmental events, so standardizing the accounting of enterprise’s environmental protection business on system level , namely establishing enterprise environmental accounting system(EAS) is the product of incorporating environmental protection business into business accounting system.It is now an initial stage in our country for both theoretiacl and practical study on environmental accounting system, and a generally recognized and practiced system has not formed. Just under this background, the author tries to do some research on environmental accounting in the paper on the basis of the past achievements in foreign countries. The EAS in the paper mainly includes five parts : (1) environmental accounting elements ; (2) environmental conservation benefit and economic benefit ; (3) methods for environmental accounting ; (4) enterprise environmental account system ; (5) the disclosure of enterprise environmental information. The basic four elements in environmental accounting are environmental costs 、 environmental assets 、 environmental liabilities and environmental performance. In the paper, the author thinks that environmental cost accounting should be the center of environmental element accounting, and we should especially consider the identify and measurement of environmental liabilities. The design of environmental account system and the disclosure of environmental information both are the important components and the emphasises of EAS. The author puts forward three different modes of establishing environmental account system in the enterprise according to the situation of different enterprises. About the disclosure of environmetal accouting information, some foreign exllecent methods are introduced in the paper and suggestions of how to disclose environmental information are given in view of this actual situation in the enterprise of our country and the characteristic of business accountingsystem in our country. In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
论文关键词： 企业环境会计制度；环境会计账户；环境信息披露；
Key words（英文摘要）：www.328tibet.cn environmental accounting system in an enterprise；environmental accout；disclosure of environmental information；