环境会计信息披露研究【毕业论文 任务书 文献综述 开题报告】.doc

环境会计信息披露研究【毕业论文+任务书+文献综述+开题报告】 (2011届) 毕业论文(设计) 题 目: 环境会计信息披露研究 姓 名: 专 业: 会 计 学 班 级: 学 号: 指导教师: 导师职称: 年 月 日 摘 要:作为实施可持续发展战略的重要组成部分,环境会计已为各国政府所普遍重视,如何披露环境会计信息已被普遍关注。许多国家,尤其是发达国家在这一方面已经取得了很大成就。相对发达国家而言,我国无论理论还是实践方面都处于初步阶段。 本文研究了国内外环境会计信息披露在内容和方式上的最新动态,指出现阶段我国的环境会计信息披露存在的主要问题,并对其影响因素进行分析。发现主要是由于我国资本市场不健全,政府及公众不够重视,企业为了自身利益着想,鲜少去披露,存在避重就轻的现象。但随着可持续发展理念的深入,投资者和债权人也开始越来越重视企业对这一责任的履行情况。在此基础上提出一系列完善建议,希望能够更好的为政府及公众服务。 关键词:环境会计要素;环境绩效信息;披露内容;披露方式 Abstract: As an important part of Sustainable development strategy, Environmental accounting has been the widespread attention by Governments, and How to disclose environmental accounting information has been widespread concerned. Many countries, especially developed countries, in this regard has made great achievements. Compared with developed countries, in China both in theory and practice are at a preliminary stage In this paper, were noted in the domestic and international environmental disclosure content and the latest developments in the way that Chinas environmental accounting information at this stage the main problem of disclosure, and the factors affecting the analysis. That was mainly due to Chinas capital market is not perfect, the Government and the public not pay enough attention to , enterprises interests their own business, so rarely to disclose the existence , avoids the phenomenon exists. But with the deepening of the concept of sustainable development, more and more investors and creditors have begun to attach importance to business to fulfillment of this responsibility. So on this basis, proposed a series of improvement proposals, hoping for better government and public services. Key Words:Elements of environmental accounting; Environmental performance information; Disclosed; Disclosure 目 录 一、引言 1 二、环境会计信息披露研究的动态