环境会计的核算方法体系研究-企业管理专业论文.docxVIP

西南交通大举硕士研究生学位论文 西南交通大举硕士研究生学位论文 第1页 摘 要 经济邪社会的发展应建立在可持续发展的旗础上，厩环境是实现可持续 发展的前提。在环境磊盏恶纯的今天，环境问题越来趟成为全球所共同关注 的熏要问题，环境保护己成为现代企业所必须履行的一项重要赞任。 簧统会计恕企遭溻蒗在莰有生态熬环凌中，只蔚能以费币计量的其有交 易价格的缴产要綮进行核算、过分重视短期经济利益而忽视环境效益和社会 效薤，缝袋导魏了袁夸弱收益，皴藏了以辐牲环凌、逑支末束蠢敬褥当兹j{芟 益的做法。环境会计作为会计学的一个新兴分支，正魁在这样的背景蹑求下 为实现社会懿霹持续发展两产，圭麴。 本文在借鉴前人经黢和基本理论的基础上，分析了环境会计的定义本 成、研究鳗标、蒸本假设、核算原则等璎淦内容，探讨了环境会计要豢躲计 量核算方法，并在此基础上尝试性的建立了适合我国翻情的环境会计核算体 系，最后分析了谯我国建立环境会计核算体系所面l瞒的主要障碍并提出了楣 斑的解决办法，戳期对我国环境会计核簿体系的建立军碍完善尽微薄之力，为 我阔可持续发展战略的实施保驾护航。 关键词： 环境会汁：nJ_持续发展；环境会计要索：计燃：核算 西南交通大学硕士研究生学位论文 西南交通大学硕士研究生学位论文 第1I页 Abstract Economy and social developments should be established the basis of Sustainable Development．And environment is the precondition of realizing Sustainable Development．Today the environment is getting worse and worse． environmental problems have become common and taking more and more attention around the globe．And modern enterprise should be responsible for environment protection． Traditional Accounting confines enterprises in environment without any ecological element．It focuses accounting productive elements，which have exchange price and could only be measured by currency．And it pays much attention the company’S short term economic profit but‘neglects environmental and social benefits．These have resulted in exaggerated income and encouraged enterprises sacrifice environment for short-term profits． Environmental Accounting new branch of Accounting was established for the realization of Sustainable Development． On the basis of absorbing former experience and elementary theory,1 will analyze the definition，aim，hypothesis and checking principle of Environmental Accounting in this paper．And 1 will present the methods measure and check environmental essentials and the checking system fitting the circumstances in country．In the end，I am going to talk about the barriers and solutions building checking system of Environmental Accounting in country．Hopefully，this paper could contribute the establishment and development of Envi