環(huán)境會(huì )計在企業(yè)的應用研究

畢業(yè)論文

環(huán)境會(huì )計在企業(yè)的應用研究
 
摘  要：隨著(zhù)人們的環(huán)保意識不斷提高，世界經(jīng)濟發(fā)展所帶來(lái)的環(huán)境問(wèn)題已經(jīng)成為世界各國經(jīng)濟發(fā)展過(guò)程中所必須予以認真面對的重要問(wèn)題。人們在對傳統發(fā)展模式進(jìn)行反思的過(guò)程中已經(jīng)充分認識到，企業(yè)是社會(huì )經(jīng)濟發(fā)展的中堅力量，但其生產(chǎn)經(jīng)營(yíng)活動(dòng)也是導致環(huán)境污染的最為重要的原因之1，企業(yè)應該對環(huán)境保護承擔不可推卸的責任，企業(yè)必須在實(shí)施可持續發(fā)展戰略中發(fā)揮積極主動(dòng)的作用。在這樣的大背景下，企業(yè)如何自處已成為企業(yè)管理者們所要關(guān)心的頭等大事。本文從環(huán)境會(huì )計的定義、目標和假設出發(fā)，從現實(shí)的角度深刻剖析了企業(yè)采用環(huán)境會(huì )計的迫切性，并對企業(yè)采用環(huán)境會(huì )計所面臨的會(huì )計要素的確認和計量問(wèn)題提出了1些建議，在此基礎上提出了在企業(yè)中采用環(huán)境會(huì )計報表和對企業(yè)的環(huán)境會(huì )計進(jìn)行評價(jià)的具體措施。

關(guān)鍵詞：企業(yè)；環(huán)境會(huì )計；會(huì )計要素；應用研究

Environmental Accountant in Enterprises Applied Research
 
Abstract: With the unceasing enhancement of the awareness of environmental protection of people. All countries have to face the environmental problem seriously brought by the economic development, People have fully realized that the producing and operating activities of enterprises is one of the most important factors that lead to environmental pollution. Enterprises are the nucleas of economic development of society, and enterprises should undertake the responsibity of environmental protection which can not be shirked, and they should also play an acttive role in the implemention process of sustainable developmental strategy. Under such big background, how enterprises run has became the most important event that enterprenurs concern. Beginning with definition objectives and hypothes is of environmental accounting from the angle of reality and give some humble suggestion on the confirmation and messurment of accounting elements which enterprises will face while adopting environmental accountant.The thesis also give concrete measures of adopting environmental accountant in enterprises and evaluating environmental account on this basis.

Keywords: Enterprise；Environmental accountant；Eccountant essential factor ；Applied research

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