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環(huán)境會計在企業(yè)的應(yīng)用研究
畢業(yè)論文
環(huán)境會計在企業(yè)的應(yīng)用研究
摘 要：隨著人們的環(huán)保意識不斷提高，世界經(jīng)濟發(fā)展所帶來的環(huán)境問題已經(jīng)成為世界各國經(jīng)濟發(fā)展過程中所必須予以認(rèn)真面對的重要問題。人們在對傳統(tǒng)發(fā)展模式進(jìn)行反思的過程中已經(jīng)充分認(rèn)識到，企業(yè)是社會經(jīng)濟發(fā)展的中堅力量，但其生產(chǎn)經(jīng)營活動也是導(dǎo)致環(huán)境污染的最為重要的原因之1，企業(yè)應(yīng)該對環(huán)境保護(hù)承擔(dān)不可推卸的責(zé)任，企業(yè)必須在實施可持續(xù)發(fā)展戰(zhàn)略中發(fā)揮積極主動的作用。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)境會計的定義、目標(biāo)和假設(shè)出發(fā)，從現(xiàn)實的角度深刻剖析了企業(yè)采用環(huán)境會計的迫切性，并對企業(yè)采用環(huán)境會計所面臨的會計要素的確認(rèn)和計量問題提出了1些建議，在此基礎(chǔ)上提出了在企業(yè)中采用環(huán)境會計報表和對企業(yè)的環(huán)境會計進(jìn)行評價的具體措施。
關(guān)鍵詞：企業(yè)；環(huán)境會計；會計要素；應(yīng)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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