环境会计报告分析-林业经济管理专业论文.docxVIP

河北经贸大学硕士学位论文 based on the basic construction of typical financial statements while referring to the patterns of supplementary and independent environmental accounting reports, a new pattern of integrated environmental accounting reports is constructed. It makes a great progress and lays the foundation to better realized independent patterns. Fourth, based on proposing the integrated pattern and introducing the advanced independent pattern, it give an suggestion named walking step by step to our country’s development of patterns of environmental accounting reports, which means making up strategies both in recent period and in distant future. The innovations of this article lie in: first, In the measurement of environmental assets, the option pricing model (Black- Scholes model)is applied to the price of emission rights, and use the option pricing method measuring the emission rights of particular environmental assets . This is not only consistent with the emission rights as a special product (attributable distribution and the actual use are not at the same period) characteristics, but also is beneficial to active trading of emission rights market. Second, based on reservations of basic construction of typical accounting financial reports, while referring to the patterns of supplementary and independent environmental accounting reports, considering the need of operations and management in enterprises and the national economic development, a new pattern of integrated environmental accounting report is constructed. This kind of pattern has enlarged the connotation of accounting element and the content of information of reports. It has at least two aspects of advantages in present situation. The first one is that it won’t break the typical construction of financial statements up and it is apt to operate. The second one is that the workload will be low and it is more feasible. This kind may fully provide the relevant information of enterprises and enables all information