低碳经济背景下环境会计基本问题探讨 - 副本2.pdf

成人高等教育 本科生毕业论文 论文题目 低碳经济背景下环境会计基本问题探讨 函授站(点、部) 专 业 年 级 姓 名 学 号 指导教师 继续教育学院制 内 容 摘 要 环境会计是以货币为主要计量单位，将环境资产、费用、效益等相关要素当 做核算内容的专业会计。当前，世界生态环境更加恶劣、能源不足以及环境问 题凸显，在一定程度上限制了经济的长久稳定发展。环境会计作为推进低碳经 济发展、加强资源环境管理的一个重要方面,日益受到了全世界的关注。现阶 段，我国环境会计的具体计量、核算模式尚未建立，对环境信息披露的有关法 律、法条文不充分、不详细，因此发展环境会计的重点就是与之相关的信息披 露。本文从国内环境会计的发展情况着手,研究当前国内环境会计发展时期存在 的不足,以及具体的核算对象、确认、计量与披露问题,并提出了相应的完善对 策及改进措施。 关键词：环境会计 信息披露 改进措施 ABSTRACT Environmental accounting is the currency as the main unit of measurement, such as environmental assets, environmental costs, environmental accounting elements as the accounting content of a professional accountant. At present, the global ecological environment worsening, nervous energy and environmental pollution increasing, which directly restricts the sustainable development of the economy. Environmental accounting as a low carbon economy development, an important aspect to strengthen the management of resources and environment, the world more and more attention. At present, our country the specific environment accounting measurement and accounting mode has not yet been established, the environmental information disclosure of the relevant laws and regulations is not comprehensive, not perfect, so development focuses on environmental accounting information disclosure of environmental accounting. In this paper, starting from the development present situation of environmental accounting in our country, analysis of the current our country some problems of the implementation of environmental accounting, as well as the environmental accounting accounting object, recognition, measurement and disclosure, and the improvement of the corresponding countermeasures and improvement measures are put forward. KEY WORDS：green accounting