浅析环境会计在企业运作中的地位及影响一(1).docxVIP

? ? 浅析环境会计在企业运作中的地位及影响一(1) ? ? 【摘 要】作为环境学与会计学的交叉学科，环境会计在出现的一开始便开始受到人们的关注。但是由于在科目设置等问题上与现行各国企业会计制度存在着较大差异，另一方面由于使用环境会计给企业带来的成本问题，导致绝大多数的环境问题型企业对环境会计的使用望而却步。然而还是有一小部分企业集团赫然站起，例如理光集团，其异军突起是凭借着强大的规模、资金和技术优势的。当然，最主要的原因在于，理光集团为了造福社会同时获得企业利润的“双赢”结果，不断地在环境会计的运用上进行创新改革，以使环境会计报告的准确性和有效性更强，因此本文选取理光集团绿色经营中的环境会计运用作为案例，对其发展及现有成果进行一定的分析评价，通过分析其在对于企业决策过程中所起到的影响和作用来表明环境会计的使用对于企业运作来说是提供信息的具有决策辅助功能的重要工具。由此希望给国内同类企业在环境会计的选择和运用上带来一定借鉴作用。 关键词：环境会计，生态指数，环境效果指数，环境成本，环境效益 AbstractAs a crossover subject, environmental accounting caught people’s eyes at the very first it comes up. But because of the problem of accounts confirm, counts and report which have many differences from company accounting standard nowadays for financial accounting, and also for the using cost of environmental accounting, most environmental problem-related companies haven’t taken into its account. While yet several others began to use environmental accounting in thEir environmental management process and report, such as TOSHIBA, NEC and Ricoh Group. Among them, Ricoh Group’s environmental report and accounting is believed to be the most detailed. Ricoh Group chose environmental accounting to analyze and assess business cost and make invest decision relying on its global size, capital and techniques. Of course the mainly reason is, representing Japan’s environmental belief corporations, Ricoh aims to gain profits as well as take responsibility to society so that develop and create environmental using to make more accurate and effective environmental accounting reports. Therefore, it is chosen as an example here whose development and approaching could give us some thoughts to analyze the usage and effects environmental accounting have to show it’s a useful and necessary tool in company’s decision making process. And it is the best that the example could give our local company some information and suggestion. Key words: environmental accounting, eco-index, environmental impact index, environmental cost, environmental e