会计毕业论文-环境管理会计体系在工业企业中的建立.doc

环境管理会计体系在工业企业中的建立 摘 要 自二十世纪九十年代以来，环境问题日益得到社会各界的重视，实现企业经济效益和环境效益的双赢凸显尤为重要。由此，如何在企业的管理与决策中考虑环境因素，怎样实施与环境有关的企业管理和控制等问题逐渐被人们所重视，环境管理会计也便在这种呼声中应运而生。推进环境会计，特别是环境管理会计在我国企业中的实施成为会计理论界和实务界研究的重要课题。本文从环境管理会计的产生背景，环境管理会计的定义及其意义，分析了环境管理会计中的环境成本和环境收益，并针对环境管理会计体系当前存在的问题及原因，提出了合理的建议和对策，以健全、完善环境管理会计体系。 关 键 词：环境管理会计，环境成本，环境收益 Environmental management accounting system in industrial enterprises in the establishment Author: Xu Yan Tutor: Liu Xueyi Abstract Since the 1990s, environmental problems getting all circles of the society value, the realization enterprise economic benefits and environmental benefits of win-win highlight particularly important. Thus, how to in the enterprise management and decision making in consideration of the environmental factors, how to implement the environment-related enterprise management and control gradually taken seriously by people place, the environmental management accounting also then in this voice came into being. Of environmental accounting, especially the environmental management accounting in Chinese enterprises become the implementation of accounting theory and practice for further research. This article from the environmental management accounting background, the environmental management accounting the definition and significance, and analyses the environment management in accounting environment costs and environmental benefits, and environmental management accounting system for the existing problems and causes, and put forward the reasonable suggestions and countermeasures, in order to perfect the environmental management accounting system. Key words: environmental management accounting, environmental cost, environmental benefits 目 录 1 环境管理会计的概述 1 1.1环境管理会计产生的背景 1 1.2环境管理会计的定义 1 1.3环境管理会计的意义 2 2 环境管理会计体系的分析 4 2.1环境成本的定义及分类 4 2.2环境成本的核算 6 2.2.1作业成本计算 6 2.2.2完全成本分析 6 2.2.3生命周期分析 7 2.3环境收益的定义及分类 8 2.4环境收益的核算方法 9 2.4.1影子价格法 10 2.4.2直接扣除法 10 3 目前环境管理会计体系存在的问题及原因 11 3.1缺乏科学的定量方法及切实可行的指标体系 11 3.2缺乏环境成本在不同企业、单位、部门之间分配的合理标准 12 3.3缺乏将外部环境成本内部化的