论企业管理下的环境会计 毕业论文.docVIP

编号： 河南大学 2015届本科毕业论文 论企业管理下的环境会计 论文作者姓名： 作者学号： 所在学院： 所学专业： 会计学 导师姓名职称： 刘 教授 论文完成时间： 2015年4月20日 摘要 随着我国经济的迅速发展，环境问题开始引起政府及社会各界越来越多的关注。在我国早期，我国相关专家学者就对环境会计就有所研究，其研究的内容主要是会计理论这一块。当今经济的快速发展引起越来越多的环境问题，企业发展不可避免的有各种环境方面的问题，为了实现企业的可持续发展的道路不可避免的要对环境这一块进行归集与确认。本文吸收了以往专家学者研究的成果，结合我国环境会计发展的现状，重点在与对环境成本归集、分类以及核算这一块。把传统的会计成本确认与计量的方法运用到环境成本的确认与计量中，找到相关的成本，并制定决策为企业的发展提供服务，毕竟只有通过具体的核算才能够为企业提供良好的决策，做到理论与实践相结合才能实现国家或企业的可持续发展道路。 关键字：环境会计 环境成本 环境绩效 Abstract: With the rapid development of economy in our country, the environmental problems caused more and more attention from all walks of life began. Early in our country, experts and scholars of environmental accounting in our country are studied, but not comprehensive is just a prototype. In todays rapid economic development of the cause environmental problems, more and more experts and scholars has invested a lot of energy to study, and the relevant conclusions. Experts and scholars research achievements, this paper absorbs the ever present situation of environmental accounting development in China, the interpretation of the more important for individual pieces, such as: the environment of accounting development, enterprises under the management of environmental accounting, environmental costs of classification and calculation, the evaluation of environmental performance. Through several aspects of this statement, let everybody to know to deepen, also put forward at the same time, the study of environmental accounting is not only in theory research, more attention should be paid to practice, after all, only through specific accounting can provide enterprises with good decisions, to combine theory with practice to achieve the sustainable development of the country or company. Keywords： Environmental cost accounting environment environmental performance 目录 摘要 1 Abstract 2 1 环境会计的概述 3 1.1环境会计的起源与发展 3 1.2环境会计的本质 4 1.3环境会计的产生......................................