可持续发展下环境会计体系的探讨毕业论文.doc

可持续发展下环境会计体系的探讨 完成日期： 指导教师签字： 评阅教师签字： 答辩小组组长签字： 答辩小组成员签字： PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 摘 要 随着经济的飞速发展，环境问题也日益严重，已经成为了全球性的问题。为防止环境污染，并保护和改善环境，实现经济和社会的可持续发展世界各国已达成了共识，在人们还没有充分意识到可持续发展之前，传统的经济发展方式带来了环境与资源的衰退，由于经济的迅速发展，环境与资源所提供的支撑已经远不能跟上经济发展的步伐，所以环境与资源的重要性也越来越显著。环境会计就是在这种全球性的环境保护热潮中诞生的。 本文对可持续发展下环境会计的相关理论做出了简单概述，阐述了可持续发展下环境会计的现状，结合企业环境会计披露信息的实际情况，指出可持续发展下环境会计存在的问题，并进行了分析论证，提出了这些问题的解决对策，期望环境会计迅速的发展起来，从而促进经济、环境更好更快更协调的发展。 关键词：环境会计；可持续发展；信息披露 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT III Abstract With the rapid economic development, environmental problems are becoming increasingly serious, and it has become a global problem. To prevent environmental pollution and to protect and improve the environment and achieve sustainable economic and social development, countries in the world have reached a consensus，it is also not fully aware of the sustainable development before the traditional way of economic development has brought environmental and resource decline. Due to the rapid economic development, support and resources provided by the environment has not kept up the pace of economic development, so The importance of the environment and resources is also increasing significantly. Environmental accounting is in this global environmental craze was born. In this paper, Sustainable Development of environmental accounting theory made a brief overview, and describes the current situation under the environmental accounting for sustainable development, and combines with enterprise environmental accounting information disclo