中国环境会计的现状及未来发展趋势研11.docVIP

中国环境会计的现状及未来发展趋势研究 学生姓名： 荀开昺 班级：会计10级 指导老师： 王 婷 学号：11000810052 摘要 近些年来，在社会各界日益关注环境问题的背景下，会计界学者开始致力于环境管理与会计管理的结合研究，“环境会计”、“绿色会计”应运而生。但就总体而言，环境会计的研究尚未形成成熟、稳定的体系，其应用更不尽人意。现有环境会计研究尚未形成系统的理论体系，主要缺陷在于大都站在政府或宏观的角度，或陷于“经济学式计量”的误区，使环境会计更像环境经济学的分支。环境会计理应回到会计的基本框架中来，通过财务会计与管理会计两个基本系统分别对环境成本与环境绩效进行反映与监督。目前总体而言，我国环境会计的应用更不尽人意。从社会发展来看，人们更加重视生活质量，资源环境已成为企业健康发展中亟待解决的问题。而预设的环境会计功效能帮助人类社会解决这一难题。环境会计在我国将有无限的生命力。 关键字：环境会计； 会计准则； 环境披露； 未来发展 Environmental accounting of the status quo and future trend of development Abstract In recent years, The context of the community is increasingly concerned about environmental issues, The accounting profession and scholars started to focus on the combination of environmental management and accounting management, “Environmental Accounting” “Green accounting” came into being. But overall, Environmental accounting research has not yet formed a mature and stable system, its application is more satisfactory. Existing environmental accounting research has not yet formed the theoretical system of systems, The main flaw is largely supported the government or a macro point of, or caught in the “Economist metering”errors, So that the branch of environmental accounting like environmental economics. Environmental accounting should return to the basic framework of accounting, reflect the supervision of two basic systems of financial accounting and management accounting for environmental costs and environmental performance. The current overall, the application of environmental accounting is more satisfactory. From the social development, people pay more attention to the quality of life, resources and Environment has become an urgent problem in the healthy development of enterprises. The default effectiveness of the environmental accounting can help the human community to solve this problem. Environmental Accounting in China will have unlimited life. Keyword: Environmental Accounting；Accounting Standards；Environmental d