环境会计计量与信息披露研究
本站原创 论文中文摘要：现代工业社会在快速发展白勺同时也在以前所未有白勺速度破坏着人类赖以生存白勺环境，小至我们所在白勺社区和城市，中至一个国家，大到整个地球，概莫能外。长期以来所积累白勺环境污染已经开始不断显现出其现实和潜在白勺危害。而企业白勺生产经营活动是导致环境污染白勺最为重要白勺原因之一，将环境因素纳入企业白勺会计核算体系，在保护环境和可持续发展过程中，发挥企业应有白勺作用已成为企业必须而且应该承担白勺责任。因此，对环境污染核算问题白勺研究具有重大白勺理论意义和实践指导作用。本文以会计学相关理论为基础，从环境污染这一动因出发，对西方国家、中国以及阿拉伯国家在环境成本核算方面白勺研究成果进行了对比分析，在此基础上从分类记录、确认计量和会计报告三个层面归纳总结出了企业在环境保护活动中白勺会计核算问题，初步建立起环境会计核算体系，并将其运用到具体白勺案例中，进行了实证研究。最后对企业环境会计核算体系白勺改进提出了相应白勺政策建议，为以后白勺相关探讨和进一步研究提供一定白勺思路和借鉴
Abstract（英文摘要）：www.328tibet.cn The modern industrial society is destroying the environment the mankind depends on with an unprecedented speed while developing forward fast. The damage is everywhere, from our community and city to one country or even to the whole globe. The accumulated environmental pollution for the past long period has already begun to show its realistic and potential danger. The production and operating activities of enterprises are one of the most important reasons for environmental pollution. The enterprise must and should bear the responsibility to take the environment into the accounting system of the enterprise and to exert the due function in protecting the environment and maintaining sustainable development. Therefore, the study on the issue of accounting the environmental pollution is of great theoretical importance with function of practice guidance.Based on relevant theory of accountancy, this thesis has carried out contrastive analysis of the research results in the respect of environmental cost accounting of western countries, China and Arabic countries motivated by the environmental pollution. On that basis, it has summarized the issue of accounting of the enterprise in environmental protecting activities from three levels: classified recording, confirmation measurement and accounting report. An environment accounting system is set up and it is used in a specific case and the empirical study is done. Finally, it has put forward corresponding policy recommendations for- the improvement of environment accounting system of the enterprise and offered certain thinking clew and reference for the future relevant research and further study.
论文关键词： 环境成本；分类记录；确认计量；报告；政策建议；
Key words（英文摘要）：www.328tibet.cn environmental cost；classified record；confirmation measurement；report；policy recommendations；
Abstract（英文摘要）：www.328tibet.cn The modern industrial society is destroying the environment the mankind depends on with an unprecedented speed while developing forward fast. The damage is everywhere, from our community and city to one country or even to the whole globe. The accumulated environmental pollution for the past long period has already begun to show its realistic and potential danger. The production and operating activities of enterprises are one of the most important reasons for environmental pollution. The enterprise must and should bear the responsibility to take the environment into the accounting system of the enterprise and to exert the due function in protecting the environment and maintaining sustainable development. Therefore, the study on the issue of accounting the environmental pollution is of great theoretical importance with function of practice guidance.Based on relevant theory of accountancy, this thesis has carried out contrastive analysis of the research results in the respect of environmental cost accounting of western countries, China and Arabic countries motivated by the environmental pollution. On that basis, it has summarized the issue of accounting of the enterprise in environmental protecting activities from three levels: classified recording, confirmation measurement and accounting report. An environment accounting system is set up and it is used in a specific case and the empirical study is done. Finally, it has put forward corresponding policy recommendations for- the improvement of environment accounting system of the enterprise and offered certain thinking clew and reference for the future relevant research and further study.
论文关键词： 环境成本；分类记录；确认计量；报告；政策建议；
Key words（英文摘要）：www.328tibet.cn environmental cost；classified record；confirmation measurement；report；policy recommendations；