《国际环境会计模式比较及对我国的启示》-毕业论文设计.docVIP

浙江财经学院本科生毕业论文（设计） PAGE III 本 科 生 毕 业 论 文（设计） 题目：中英国家审计比较及借鉴 学生姓名 KJH 学 号 0703400141 指导教师 LHG 二级学院 会计学院 专业名称 审计学 班 级 07审计1班 2011年05月8日 国际环境会计模式比较及对我国的启示 摘要：随着会计学的革命和经济增长方式的转变，环境会计已经成为各国学者研究的焦点。国内外企业的环保意识和社会责任感也在逐步提高，但由于尚未形成完善统一的环境会计理论体系，有关研究缺乏可操作性，企业难以真正将环境因素纳入管理体系；而我国的环境会计理论和实务虽然取得了重要成果，但与发达国家相比仍然存在差距。因此，本文首先对国际上不同的环境会计模式做了总结和对比，然后分析我国环境会计信息披露的实际需求及存在的问题，最后在借鉴各国有益经验的同时，对我国环境会计的理论和实务工作提出了相关的建议。 关键词：环境会计；模式；比较；建议 The Comparison of Environmental Accounting Model and the Policy Recommendations to China Abstract: With the development of accounting and the way economy greatly, environmental accounting has become the focus of research all over the world. However, integrated theory system has not been developed because of disagreement in expression. Meanwhile, companies home and abroad are realizing the importance of environment protection and glad to shoulder social responsibilities. As relevant research is not so applicable, it is difficult for companies to consider environmental factor into their management system in practice. In China, although the theory and practice in environmental accounting both have got well developed, gap do exist compared with developed countries. This paper firstly summarizes different models of environmental accounting all over the world and compares them. Then, it analyzes the environmental accounting in China. Finally, it has put forward corresponding policy recommendations for the improvement of environmental accounting in China. Key words: environmental accounting; accounting model; comparision; policy recommendations  目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc279759895 1 引 言 PAGEREF _Toc279759895 \h 1 HYPERLINK \l _Toc279759896 2 国际环境会计模式概述 PAGEREF _Toc279759896 \h 1 HYPERLINK \l _Toc279759897 2.1 美国模式概述 2 HYPERLINK \l _Toc279759904 2.1.1 环境信息披露 2 HYPERLINK \l _Toc279759904 2.1.2 环境会计发展 4 HYPERLINK \l _Toc279759904 2.1.3 模式特点综述 4 HYPERLINK \l _Toc279759898 2.2 日本模式概述 5 HYP