環境會計在企業的應用研究

環境會計在企業的應用研究

畢業論文

環境會計在企業的應用研究
 
摘  要：隨著人們的環保意識不斷提高，世界經濟發展所帶來的環境問題已經成為世界各國經濟發展過程中所必須予以認真面對的重要問題。人們在對傳統發展模式進行反思的過程中已經充分認識到，企業是社會經濟發展的中堅力量，但其生產經營活動也是導致環境污染的最為重要的原因之1，企業應該對環境保護承擔不可推卸的責任，企業必須在實施可持續發展戰略中發揮積極主動的作用。在這樣的大背景下，企業如何自處已成為企業管理者們所要關心的頭等大事。本文從環境會計的定義、目標和假設出發，從現實的角度深刻剖析了企業采用環境會計的迫切性，并對企業采用環境會計所面臨的會計要素的確認和計量問題提出了1些建議，在此基礎上提出了在企業中采用環境會計報表和對企業的環境會計進行評價的具體措施。

關鍵詞：企業；環境會計；會計要素；應用研究

Environmental Accountant in Enterprises Applied Research
 
Abstract: With the unceasing enhancement of the awareness of environmental protection of people. All countries have to face the environmental problem seriously brought by the economic development, People have fully realized that the producing and operating activities of enterprises is one of the most important factors that lead to environmental pollution. Enterprises are the nucleas of economic development of society, and enterprises should undertake the responsibity of environmental protection which can not be shirked, and they should also play an acttive role in the implemention process of sustainable developmental strategy. Under such big background, how enterprises run has became the most important event that enterprenurs concern. Beginning with definition objectives and hypothes is of environmental accounting from the angle of reality and give some humble suggestion on the confirmation and messurment of accounting elements which enterprises will face while adopting environmental accountant.The thesis also give concrete measures of adopting environmental accountant in enterprises and evaluating environmental account on this basis.

Keywords: Enterprise；Environmental accountant；Eccountant essential factor ；Applied research

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