企业环境会计的研究.pdf

企业环境会计研究 Environmental Accounting is becoming a new branch as the view of sustainable development has came into being since 1970s．The western countries began to the study of the new area and have formed special theories and methods．The international economic organizes and accounting professional ones concerned take all kinds of measlll-鹳to promote its study and practice．At present,overseas study of Environmental Accounting has develop in depth to standard and system．In the recent decade，our study focuses on the reform and prance in accounting system and overlooked the promotion to theoretical study and practice．The study of Environmental Accounting in our country is not complete and fixed，especially in standard and system of Environmental Accounting．It is very important for Environmental Accounting system of enterprises to design Environmental Accounting，standardize behavior of enterprises Environmental Accounting， increase quality of Environmental Accounting information，enhance the utilization effectiveness of environmental resources，decrease the cost of environmental resources， increase micro·economic and macro·economic benefit，realize the sustainable development of business and society．Study method of norm is adopted in this paper．I design Environmental Accounting system in five pans such as the meaning and requirements of design， organization of Environmental Accounting， h盟dings of Environmental Accounting,examples of dealing with accounts and report of Environmental Accounting and put forward the countermeasure of practicing Environmental Accounting in our country． 2 企业环境会计研究 一、导论 (一) 选题背景及研究价值 经济快速发展带来了环境污染和生态失衡的负面影响，据分析，目前自 然环境所遭受的污染物中大约有80％来自企业，如何解决经济发展与环境保 护的矛盾成为世界各国共同关注的问题。在会计实务领域，西方发达国家的 公司，特别是著名的跨国公司，迫于政府和市场竞争的压力以及自身发展的 需要，在20世纪70年代就开始在财务报告中披露企业环境信息。我国面临 经济发展与环境污染问题并存的局面，可持续发展战略是我国经济发展的唯 一选择。 从我国当前的经济改革和市场建设来看，大力发展我国的环境会计体系 具有十分重要的现实意义： 1．有利于市场价格机制的完善，实现资源的有效配置。对资源价格的 合理计量将改变目前由于市场价格信号失真导致的对资源的破坏性利用，尽 快建立以生态效率为核心的衡量机制，从而加快我国市场经济体制的建设。 2．有助于促进我国经济增长模式由外延粗