论文标题:环境会计理论与实务研究
The Study on Environmental Accounting Theory and Practice
论文作者 赵玉珍
论文导师 张心灵,论文学位 硕士,论文专业 农业经济管理
论文单位 内蒙古农业大学,点击次数 83,论文页数 68页File Size4012k
2003-05-01论文网 http://www.lw23.com/lunwen_763910572/ 环境会计;环境资产;环境负债;环境费用;环境收益;信息披露
Environmental Accounting;Environmental Assets;Environmental Liabilities;Environmental Expenses;Environmental Revenue;Information Presentation
在经济和社会发展的今天，环境问题已成为一个经济问题，与环境有关问题的管理，都必然涉及到资金收支，涉及到企业的财务状况和经营成果，涉及到企业的收益和风险，而传统会计模式把企业局限在没有生态的环境中，只反映企业主体之间与企业内部的经济关系，只对能以货币计量的具有交易价格的生产要素进行核算，而将不是人类劳动产物的资源和环境要素摒弃在会计核算系统之外，其结果导致了虚夸的收益，鼓励了以牺牲环境，透支未来而取得当前收益的做法。同时，在过去公认的会计准则指导下，传统会计没有有效地披露企业的生产经营活动对环境的影响及其所带来的后果，导致企业的环境成本急剧增加，甚至使其陷入了巨大的债务危机。本文正是根据这一背景，从微观企业的角度论述企业环境会计。文章从环境会计的基本原理出发，重点对环境会计要素的确认和计量进行了研究，并讨论了环境会计的核算；然后在借鉴传统会计的基础上，对我国环境会计信息披露的必要性、所需达到的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。
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.
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