论文标题:企业环境会计核算体系研究
The System Research about the Business Enterprise Environmental Accounting Check
论文作者 张雪晶
论文导师 金德凌；蔡剑辉,论文学位 硕士,论文专业 林业经济管理
论文单位 福建农林大学,点击次数 96,论文页数 72页File Size2851k
2005-04-01论文网 http://www.lw23.com/lunwen_696386037/ “绿色GDP”;企业核算;环境会计;核算
green GDP; business enterprise checks; Environmental accounting; Check
环境是全世界所有国家的人类及其子孙后代所共有的“特定财产”,这一财产应该在全世界各个国家的同代人之间,在人类生存和繁衍的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,实现人类的可持续发展。然而,传统GDP下的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的作法,其结果不仅会遭受自然界的报复,而且会给子孙后代留下一个难以生存的枯竭的资源环境。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的具体举措,无疑它将有助于强化资源环境的管理,促进我国“绿色GDP”的进一步完善和实施,使经济增长由粗放型向集约型转变,实现资源-经济-环境的良性综合循环。“绿色GDP”下的企业核算可以使国民经济核算指标更准确地反映社会的发展水平,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”下的企业核算要求有偿开发使用资源,这将引导企业资金的流向集中到企业综合效益最高的地方,增加对资源利用深度的投资,增加高科技和绿色产品的投资。 传统的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的粗略经济效益。但就当今社会发展状况看,企业是市场经济的主要参与者,经济生活中资源的主要消耗对象是企业,企业生产过程中不仅消耗资源,还向环境排放大量的废弃物。因此,本论文的特色和创新之处在于站在社会的角度和可持续发展的高度上,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。本文的基本思路主要围绕五大部分展开:第一部分:“绿色GDP”的基本理论,由“绿色GDP”的产生、定义及其特点和“绿色GDP”的国内外发展状况两部分组成。第二部分:“绿色GDP”下对企业核算的要求,由企业核算的定义及内容、企业环境会计核算对完善“绿色GDP”的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”的重要意义又细分为企业环境会计的基本理论(企业环境会计的产生过程、理论基础及定义等)、企业环境会计核算的发展对“绿色GDP”的贡献。第三部分:在“绿色GDP”的基础上构建我国企业环境会计核算体系,这是本文的重点部分。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的必要性,从环境市场化、环境法律的完善以及会计制度对环境核算相关要求的出台等方面出发解释我国建立
The environment is a "particular property" for whole world all national mankind and its descendant posterity totally having, 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 leave 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
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