陈鸿飞定稿.docVIP

摘要 环境会计通过以货币计量，以有关法律、法规为依据，计量、记录环境污染、环境防治、环境开发的成本费用，同时对环境的维护和开发形成的效益进行合理计量与报告，从而综合评估环境绩效及环境活动对企业财务成果的影响。它与传统会计有所不同，在确认和计量方面都发生了很大变化，但是也恰恰弥补了传统会计的不足。改革开放以来，我国经济取得了飞跃性的发展，但是对环境也造成了极大的破坏。为了更好的提高人民生活质量，我们提出了科学发展观、可持续发展道路等等一切有利于经济与环境协调发展的战略，这些战略在实施也获得了一些显著的效果，我们的环境正在慢慢改善之中。环境会计对社经济活动具有反映和控制职对环境方面的支出、收益进行和控制, 然后相应提出开展环境会计的对策和建议, 以促进我国的环境会计能够更快、更好地发展。 关键词：环境会计 信息披露 科学发展观 问题 对策 Abstract Environmental accounting through with the money metric, with relevant laws and regulations as the basis, measuring, recording the environmental pollution, environmental control, environmental development cost, at the same time for the environmental protection and the development of formation of the benefits of the measurement and the report, and comprehensive evaluation of environmental performance and environmental activities of financial to the enterprise achievement effect. It is different with traditional accounting confirmation and measurement, the great changes have taken place, but also on the traditional accounting deficiencies. Since the reform and opening up, Chinas economy has made rapid development, but also on the environment caused great destruction. In order to improve the peoples quality of life, we put forward the scientific outlook on development, sustainable development and so on all efforts conducive to the economic and environmental coordinated development strategy, these strategies in the implementation of also made some significant results, our environment is slowly improving. Environmental accounting for social and economic activities are to reflect and control functions, spending on the environment, income strictly reflect and control, for the whole of the rational allocation of social resources and sustainable development of the environment, to assure action. However, it started late in China, is a new research area, there are still a series of problems. This paper begins with the analysis of present Chinas environmental accounting background, appl