外文翻译--中国的企业环境和报告.docVIP

本科毕业论文（设计） 外 文 翻 译 外文题目Corporate environment accounting and peporting in China 外文出处 Sustainability Accounting and Report 外文作者 S.Schaltegger M.Bennett R.Burritt 原文： Corporate Environmental Accounting and Reporting in China 1.Current status of environmental accounting and reporting research A new accounting disvioline in China Environmental accounting research,begun in 1992 by individual researchers,has gradually increased in popularity since then.Interestin environmental reporting research increased slowly in late 1990s. Table 20-1 shows that most researchers (about 98%) conducted environmental accounting and reporting research using the normative method and were more interested in environmental accounting than in environmental reporting. Empirical studies were only found in six papers, which represented less than 2% of the total published papers. Normative Studies A review of the published papers of environmental accounting in China’s journals in the period 1992-2003 showed that the major topics were the in- troduction of environmental accounting and reporting in other countries and basic theoretical concepts of environmental accounting such as definition of environmental accounting,objectives of environmental accounting,basic assumptions and principles of environmental accounting, elements of environmental accounting, disclosures of environmental accounting information, types of environmental accounting, etc. Disclosure of corporate environmental accounting information was the dominant topic in the published papers of environmental reporting in journals during this period. Table 20-2 outlines the general views contributed by the normative researchers about the basic theoretical concepts of environmental accounting and reporting in the published papers of environmental accounting and reporting in journals. 1.3 Environmental Accounting an