浅谈环境会计在我国的运用及存在的问题.doc

XX大学毕业论文 浅谈环境会计在我国的运用及存在的问题 院系名利〈： 专 业： 学生姓名： 学 号： 指导老师： XX大学制 二o—年 月曰 摘要 环境会计通过以货m计量，以宥关法律、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 而综合评佔环境绩效及环境活动对企业财务成果的影响。它与传统会计奋所不同，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宥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。 环境会计对社会经济活动具有反映和控制职能，对环境方面的支出、收益进行严格 的反映和控制，对整个杜会资源的合理配置和环境的可持续发展起到保证作用。然而在 我M环境会计起步晚，还是一个新的研究领域，仍存在着一系列问题。本文首先分析目前 我岡环境会计的产生背景、运用状况、面临的问题，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，China's economy has made rapid development, but also on the environment caused great destruction. In order to improve the people’s 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