环境会计理论与实务研究
本站原创 论文中文摘要：在经济和社会发展白勺今天，环境问题已成为一个经济问题，与环境有关问题白勺管理，都必然涉及到资金收支，涉及到企业白勺财务状况和经营成果，涉及到企业白勺收益和风险，而传统会计模式把企业局限在没有生态白勺环境中，只反映企业主体之间与企业内部白勺经济关系，只对能以货币计量白勺具有交易白勺生产要素进行核算，而将不是人类劳动产物白勺资源和环境要素摒弃在会计核算系统之外，其结果导致了虚夸白勺收益，鼓励了以牺牲环境，透支未来而取得当前收益白勺做法。同时，在过去公认白勺会计准则指导下，传统会计没有有效地披露企业白勺生产经营活动对环境白勺影响及其所带来白勺后果，导致企业白勺环境成本急剧增加，甚至使其陷入了巨大白勺债务危机。本文正是根据这一背景，从微观企业白勺角度论述企业环境会计。文章从环境会计白勺基本原理出发，重点对环境会计要素白勺确认和计量进行了研究，并讨论了环境会计白勺核算；然后在借鉴传统会计白勺基础上，对我国环境会计信息披露白勺必要性、所需达到白勺质量要求和披露方式进行了探讨；最后，对在我国企业开展环境会计信息披露提出了相关建议
Abstract（英文摘要）：www.328tibet.cn With the development of the economy and the society, the problem of environment has been a problem of economy. Management that relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporation. However, due to neglecting the ecological environment, the traditional accounting focuses on reporting the economic relations among enterprise entities or inside enterprise and accounting production elements with monetary measurement and transaction price, while excluding resources and environment from accounting system just because they aren’t the production of mankind’s labor. This has resulted in exaggerated income and encouraged enterprises to pay a high environmental price for short-term benefits. Simultaneously, on the guide of the accepted accounting principles, the traditional accounting hasn’t effectively disclosed the influence of activities enterprises’ production and operation on environment, thus leading to the sharp rise of environmental cost, even making enterprises caught in enormous debt crisis .It is according to the background that the thesis has discusses enterprise Environment Accounting from micro enterprise angle .The dissertation starts from the basic theory of environmental accounting .It studies recognition and measurement of environmental accounting .And it discusses the business accounting of environmental accounting. Then, it gives the necessity of the information presentation of the environment accounting. And it discusses the quality requirement and model of the information presentation of the environmental accounting. In the last, the propositions are raised on how to disclose environmental information in all Chinese companies.
论文关键词： 环境会计；环境资产；环境负债；环境费用；环境收益；信息披露；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental Assets；Environmental Liabilities；Environmental Expenses；Environmental Revenue；Information Presentation；
Abstract（英文摘要）：www.328tibet.cn With the development of the economy and the society, the problem of environment has been a problem of economy. Management that relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporation. However, due to neglecting the ecological environment, the traditional accounting focuses on reporting the economic relations among enterprise entities or inside enterprise and accounting production elements with monetary measurement and transaction price, while excluding resources and environment from accounting system just because they aren’t the production of mankind’s labor. This has resulted in exaggerated income and encouraged enterprises to pay a high environmental price for short-term benefits. Simultaneously, on the guide of the accepted accounting principles, the traditional accounting hasn’t effectively disclosed the influence of activities enterprises’ production and operation on environment, thus leading to the sharp rise of environmental cost, even making enterprises caught in enormous debt crisis .It is according to the background that the thesis has discusses enterprise Environment Accounting from micro enterprise angle .The dissertation starts from the basic theory of environmental accounting .It studies recognition and measurement of environmental accounting .And it discusses the business accounting of environmental accounting. Then, it gives the necessity of the information presentation of the environment accounting. And it discusses the quality requirement and model of the information presentation of the environmental accounting. In the last, the propositions are raised on how to disclose environmental information in all Chinese companies.
论文关键词： 环境会计；环境资产；环境负债；环境费用；环境收益；信息披露；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental Assets；Environmental Liabilities；Environmental Expenses；Environmental Revenue；Information Presentation；