论文标题:企业环境会计理论与应用研究
The Study on Environmental Accounting Theory an Practice at the Enterprise Level
论文作者 张丽伟
论文导师 马永开；刘英,论文学位 硕士,论文专业 工商管理
论文单位 电子科技大学,点击次数 569,论文页数 71页File Size932k
2004-09-01论文网 http://www.lw23.com/lunwen_18576752/ 环境会计;环境成本核算;环境业绩评价;环境信息披露
Environmental Accounting; Environmental Costs Accounting; Environmental Performance Evaluation; Environmental Information Disclosure
环境会计是建立在可持续发展这种全新经济发展模式上的新型会计,以稀缺规律和大循环成本理论为基础,通过会计核算进行环境效益分析,综合评价环境因素的影响,从而为环境管理的科学化、具体化提供真实完整的信息,环境会计在西方发达国家已形成多年,并且在各国政府和环保机构的大力推动下,在许多企业进行了实践并取得了成效。而我国在环境会计方面才刚刚起步,政府虽然已经认识到了实施环境会计的重要性,但我国在这方面还没有比较成型的规范、体系。同时,我国大多数企业对环境会计还缺乏全面的认识,因此缺少实施环境管理的动力。本文通过对环境会计产生和发展的回顾,阐述了环境会计的基本理论,并将环境会计与传统会计进行了理论的比较。然后在环境会计理论的基础上,重点探讨了环境会计在企业中的主要应用领域,包括环境成本核算,环境业绩评价以及环境信息披露三方面,旨在使更多的企业了解这方面的知识,从而为实施环境会计打下坚实的理论基础。同时,文章以某石油企业为例,详细分析了其内部环境成本核算问题,提出了具体的环境成本分配的方法,以及内部业绩评价及信息披露的建议,旨在使企业认识到实施环境会计给企业带来的实际意义,从而推动企业实施环境会计管理的步伐,进而带动整个石油行业以及所有大企业建立起环境会计核算体系,推动我国经济的发展。本文共分为四个部分:第一部分主要阐述了环境会计的基本结构框架。其中具体阐述了环境会计的目标、基本假设、一般原则、核算对象以及环境会计对传统会计的冲突和影响,阐明了在我国企业实施环境会计的必要性。第二部分主要阐述了环境会计的几个主要应用领域。其中具体阐述了环境成本会计、环境管理业绩评价和环境会计信息披露。重点探讨了环境成本核算的几种具体方法(如作业成本法、完全成本法、寿命周期成本法等),以及环境业绩评价体系的建立。第三部分主要以某石油企业为例,具体分析了该企业
Environmental accounting is a new model of accounting, whichbuilds up on an economic model of sustainable development. Throughanalyzing environmental effect and comprehensively evaluatingenvironmental influence, environmental accounting provides real andintegrated information for implementing scientific and specificenvironmental management. Environmental accounting has shaped formany years in Western countries, and it has brought benefits to manyenterprises, which implement environment accounting. In China,environment accounting is in its beginning stages, so there are noformed standards and system in this area. On the other hand, there is nomotive power to stimulate the implementation of environmentalaccounting.After the retrospect on the emergence and development ofenvironmental accounting, the author first illustrates the basic theory ofenvironmental accounting, and makes a comparison betweenenvironmental accounting and traditional accounting. Then the authormainly discusses some applied areas, including environmental costsaccounting, environmental performance evaluation and disclosure ofenvironmental information. The purpose is to make the environmentalaccounting be valued by more enterprises and lay a theoretical basis forthe further applying. After that, taking a petrol enterprise as an example,the author makes a penetrating analysis of the problems about internalenvironmental costs accounting, and proposes some specific ways onenvironmental costs allocation and suggestions on internal performanceevaluation and information disclosure. The paper’s purpose is to make
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