环境会计法律制度研究-经济法学专业论文.docxVIP

进成熟之处为我国所借鉴。例如某些环境会计要素的确认方法和环境信息披露的 进成熟之处为我国所借鉴。例如某些环境会计要素的确认方法和环境信息披露的 规定都可为我国环境会计制度的建立提供参考。 第四部分是对我国环境会计法律制度的构建分析。对我国环境会计的基本研 究状况进行分析，针对当前我国环境会计研究与运用中存在问题的思考，分析构 建的可行性，并构建我国的环境会计法律制度：确定环境会计法律制度的立法指 导思想：人与自然和谐发展、绿色经济全球一体化，制定环境会计准则。准则的 主要内容是明确环境会计要素的确认和计量方法，规定环境会计信息的披露方 式。我们应当充分借鉴国外的环境会计信息公开制度的成熟模型，尽快制定出可 行的环境会计准则，使环境法，会计法等相关法律与之配套，建立相应的监管机 制，例如国家审计与监督。建立环境会计专门机构，培训会计人员，明确企业的 环境会计责任。 关键词：环境会计环境会计要素信息披露制度 n AbstractThe Abstract The environment problem that the economic development brings is gradually serious．Wc have been seeing and experiencing that the rapid economic development brings not only rigorous environment pollution but also excessive waste of resources． It can be seen from a great deal of laws，regulations and policies about environment established in recent years that the nation pays attention to the environment resource problems．Environmental accounting law system has been a vital part of the law systems in environmental protection． The environmental accounting law system has been seen as a legal Soil t0 regulate the accounting about the environment，and a guarantee of the regulations of environmental accounting．To study the environmental accounting law system，at first， we should have an intensive understanding about the environmental accounting．The first part of this paper focuses on the introduction of the general theories of the environmental accounting．The environmental accounting is a newly arisen academic subject which brings ecosystem resources and environmental conditions into the book keeping,references some relevant environmental accounting regulations and laws， takes currency as a main calculation unit，adopt diversified calculation means， evaluate correctly the economic，social and environmental profit of enterprises，and provides the environmental information of enterprises to some benefit sharer．Eigllty percent of the environment problems were resulted from the production and running of enterprises，SO the paper focuses Oil the enterprise envir