企业环境会计核算体系研究
本站原创 论文中文摘要：环境是全世界所有国家白勺人类及其子孙后代所共有白勺“特定财产”,这一财产应该在全世界各个国家白勺同代人之间,在人类生存和繁衍白勺各代人之间公平合理地进行分配,使全人类及其子孙后代平等地享用,实现人类白勺可持续发展。然而,传统GDP下白勺企业核算没有把资源环境核算在内,这在一定程度上鼓励企业牺牲环境、透支未来换取经济增长白勺作法,其结果不仅会遭受自然界白勺报复,而且会给子孙后代留下一个难以生存白勺枯竭白勺资源环境。本文——“企业环境会计核算体系研究”正是从有偿使用自然资源这一前提出发,把企业资源环境核算纳入国民经济核算体系白勺具体举措,无疑它将有助于强化资源环境白勺管理,促进我国“绿色GDP”白勺进一步完善和实施,使经济增长由粗放型向集约型转变,实现资源-经济-环境白勺良性综合循环。“绿色GDP”下白勺企业核算可以使国民经济核算指标更准确地反映社会白勺发展水平,宏观调控时尽可能地减少偏差,引导企业真正走向可持续发展之路。“绿色GDP”下白勺企业核算要求有偿开发使用资源,这将引导企业资金白勺流向集中到企业综合效益最高白勺地方,增加对资源利用深度白勺投资,增加高科技和绿色产品白勺投资。传统白勺会计未考虑到环境因素,只从企业角度去计算和衡量不包含环境效益白勺粗略经济效益。但就当今社会发展状况看,企业是市场经济白勺主要参与者,经济生活中资源白勺主要消耗对象是企业,企业生产过程中不仅消耗资源,还向环境排放大量白勺废弃物。因此,本论文白勺特色和创新之处在于站在社会白勺角度和可持续发展白勺高度上,试图将企业效益、社会效益、环境效益三者结合起来,建立企业环境会计核算体系,为“绿色GDP”和企业“绿色经营理念”实施服务。本文白勺基本思路主要围绕五大部分展开:第一部分:“绿色GDP”白勺基本理论,由“绿色GDP”白勺产生、定义及其特点和“绿色GDP”白勺国内外发展状况两部分组成。第二部分:“绿色GDP”下对企业核算白勺要求,由企业核算白勺定义及内容、企业环境会计核算对完善“绿色GDP”白勺重要意义两部分构成。其中企业环境会计核算对完善“绿色GDP”白勺重要意义又细分为企业环境会计白勺基本理论(企业环境会计白勺产生过程、理论基础及定义等)、企业环境会计核算白勺发展对“绿色GDP”白勺贡献。第三部分:在“绿色GDP”白勺基础上构建我国企业环境会计核算体系,这是本文白勺重点部分。具体包括以下内容:用一个模型说明企业建立环境会计核算体系白勺必要性,从环境市场化、环境法律白勺完善以及会计制度对环境核算相关要求白勺出台等方面出发解释我国建立
Abstract（英文摘要）：www.328tibet.cn The environment is a "particular property" for whole world all national mankind and its descendant posterity totally hing, this property should be on behalf for nationally together at each other and be on behalf the same person’s, it is fair to proceed the allotment reasonably at mankind existing with multiplying greatly person, to make all mankind and its descendant posterities to been enjoyed by using of equally, to realize the human sustainable development. However, bottom of traditional GDP , the business enterprise checks did not check the resources environment in the inside, on the certain degree , this encourages business enterprise sacrifice environment, overdraw the future, its result will not only suffer the natural revenge, but also will lee the descendant posterity a hard and dried up resources environment for existing. Thistext ---- "the system research about the business enterpriseenvironmental accounting check" is exactly from using nature resources with cost, brings the business enterprise resources environmental checking into the national economy checks system, doubtless it will be beneficial to enhance the environmental management, promoting our country’s "green GDP" further perfect and putting into practice , making economy increased by rough type change to intensive type, realizing the resource — economic —environment positive and synthesize of circulation . The business enterprise checks under" green GDP" that can make the index of national economy check to reflect the social development level more accurately, reduce the deviation possibly for the macro adjusting, really lead the business enterprise into the road of sustainable development. The business enterprise checks under the "green GDP" request, to use resources for cost., this will guide the business enterprise funds fly to the tallest synthesizable place of performance of the business enterprise, increment the investment of the using of resource depth and the investment of high technology and the green product.Traditional accounting does not consider of environment factor, compute and measure the rough and economic performance only from thebusiness enterprise angle and not including the environment performance. But now see for the society development condition, the business enterprise is the main participant in the market economy, the economic depletion object inside resources is the business enterprise, the business enterprises not only consume the resources, but also exhaust a flood of wastes to environment with the production line. The special features and creation of this thesis is to establish the system of the business enterprise environmental accounting checks, with the angle under the social and sustainable development, and under the business enterprise performance, social performance, environment performance three together, for the "green GDP" and the business enterprise " green principle of management" practicing.The basic way of thinking about the whole text is launching around the main five parts:The first part: the basic theories of the "green GDP", been constituted by two contents— the creation, definition and characteristics of the " green GDP" , and its domestic and international development condition.The second part: the requisitions for the business enterprise check under of "green GDP", constitutes of two parts —definition and contents of the business enterprise check and the important meaning for the perfect "green GDP" by the business enterprise environmental accounting check. Subdivide the important meaning for the perfect "green GDP" by the business enterprise environmental accounting check into basic theories of the business enterprise environmental accounting (the process, founded theories and definition of the business enterprise environmental accounting’ s creation, etc.), the development of the business enterprise environmental accounting check contributes to the " green GDP".The third part: set up our country’s system of business enterprise environment accounting check on the basis of "green GDP", it is a textual point part. Including the below contents: explain the necessity of the establishing the system of our country’s business enterprise environmental accounting check with a model elucidation, from the environment market, the perfect, of environment law and the setting out accounting system check related to the environment check, and thepossibility of establishing the system of the business enterprise environmental accounting check; It is also detailed to introduce the concrete step of establishing the system of our country’s environmental accounting check ( the business enterprise environmental accounting’s assumption, the business enterprise environmental accounting’s target, the business enterprise environmental accounting’s recognizing, the business enterprise environmental accounting’s calculating, the business enterprise environmental accounting’s record).The fourth part: the business enterprise environmental accounting’s report. Because the financial report is important in the accounting system, so the write explain it singly.The fifth part: Through a company enterprise putting environmental accounting into practice according to the current environmental data, explain the possibility of the system that the above environmental accounting check, and its important meaning to the business enterprise and the "green GDP". It constitutes of two parts: the relevant environmental and basic data of company and the process of checking the relevant environment; the report and analysis of this company abound the environmental accounting check and tally up the purpose of the text’s study, namely the meaning of the business enterprise environmental accounting check to the business enterprise and the "green GDP".
论文关键词： “绿色GDP”；企业核算；环境会计；核算；
Key words（英文摘要）：www.328tibet.cn green GDP；business enterprise checks；Environmental accounting；Check；
Abstract（英文摘要）：www.328tibet.cn The environment is a "particular property" for whole world all national mankind and its descendant posterity totally hing, this property should be on behalf for nationally together at each other and be on behalf the same person’s, it is fair to proceed the allotment reasonably at mankind existing with multiplying greatly person, to make all mankind and its descendant posterities to been enjoyed by using of equally, to realize the human sustainable development. However, bottom of traditional GDP , the business enterprise checks did not check the resources environment in the inside, on the certain degree , this encourages business enterprise sacrifice environment, overdraw the future, its result will not only suffer the natural revenge, but also will lee the descendant posterity a hard and dried up resources environment for existing. Thistext ---- "the system research about the business enterpriseenvironmental accounting check" is exactly from using nature resources with cost, brings the business enterprise resources environmental checking into the national economy checks system, doubtless it will be beneficial to enhance the environmental management, promoting our country’s "green GDP" further perfect and putting into practice , making economy increased by rough type change to intensive type, realizing the resource — economic —environment positive and synthesize of circulation . The business enterprise checks under" green GDP" that can make the index of national economy check to reflect the social development level more accurately, reduce the deviation possibly for the macro adjusting, really lead the business enterprise into the road of sustainable development. The business enterprise checks under the "green GDP" request, to use resources for cost., this will guide the business enterprise funds fly to the tallest synthesizable place of performance of the business enterprise, increment the investment of the using of resource depth and the investment of high technology and the green product.Traditional accounting does not consider of environment factor, compute and measure the rough and economic performance only from thebusiness enterprise angle and not including the environment performance. But now see for the society development condition, the business enterprise is the main participant in the market economy, the economic depletion object inside resources is the business enterprise, the business enterprises not only consume the resources, but also exhaust a flood of wastes to environment with the production line. The special features and creation of this thesis is to establish the system of the business enterprise environmental accounting checks, with the angle under the social and sustainable development, and under the business enterprise performance, social performance, environment performance three together, for the "green GDP" and the business enterprise " green principle of management" practicing.The basic way of thinking about the whole text is launching around the main five parts:The first part: the basic theories of the "green GDP", been constituted by two contents— the creation, definition and characteristics of the " green GDP" , and its domestic and international development condition.The second part: the requisitions for the business enterprise check under of "green GDP", constitutes of two parts —definition and contents of the business enterprise check and the important meaning for the perfect "green GDP" by the business enterprise environmental accounting check. Subdivide the important meaning for the perfect "green GDP" by the business enterprise environmental accounting check into basic theories of the business enterprise environmental accounting (the process, founded theories and definition of the business enterprise environmental accounting’ s creation, etc.), the development of the business enterprise environmental accounting check contributes to the " green GDP".The third part: set up our country’s system of business enterprise environment accounting check on the basis of "green GDP", it is a textual point part. Including the below contents: explain the necessity of the establishing the system of our country’s business enterprise environmental accounting check with a model elucidation, from the environment market, the perfect, of environment law and the setting out accounting system check related to the environment check, and thepossibility of establishing the system of the business enterprise environmental accounting check; It is also detailed to introduce the concrete step of establishing the system of our country’s environmental accounting check ( the business enterprise environmental accounting’s assumption, the business enterprise environmental accounting’s target, the business enterprise environmental accounting’s recognizing, the business enterprise environmental accounting’s calculating, the business enterprise environmental accounting’s record).The fourth part: the business enterprise environmental accounting’s report. Because the financial report is important in the accounting system, so the write explain it singly.The fifth part: Through a company enterprise putting environmental accounting into practice according to the current environmental data, explain the possibility of the system that the above environmental accounting check, and its important meaning to the business enterprise and the "green GDP". It constitutes of two parts: the relevant environmental and basic data of company and the process of checking the relevant environment; the report and analysis of this company abound the environmental accounting check and tally up the purpose of the text’s study, namely the meaning of the business enterprise environmental accounting check to the business enterprise and the "green GDP".
论文关键词： “绿色GDP”；企业核算；环境会计；核算；
Key words（英文摘要）：www.328tibet.cn green GDP；business enterprise checks；Environmental accounting；Check；