我國現(xiàn)行環(huán)境會(huì)計(jì)準(zhǔn)則存在的不足分析,財(cái)務(wù)會(huì)計(jì)論文

我們國家現(xiàn)行環(huán)境會(huì)計(jì)準(zhǔn)則存在的不足分析,財(cái)務(wù)會(huì)計(jì)論文本篇論文目錄導(dǎo)航：【題目】我們國家現(xiàn)行環(huán)境會(huì)計(jì)準(zhǔn)則存在的缺乏分析【第一章】【第二章】【3.1】【3.2.1】【3.2.2-3.2.4】【3.33.4】【4.1-4.3】【4.4.1-4.4.7】【4.4.8】【4.5】【結(jié)束語/以下為參考文獻(xiàn)】摘要自人類進(jìn)入工業(yè)化社會(huì)以來，人類發(fā)揮自個(gè)的創(chuàng)造力改造自然并創(chuàng)造宏大的物質(zhì)財(cái)富，知足自個(gè)需求的同時(shí)使生產(chǎn)力不斷提高。但不容樂觀的是，在經(jīng)濟(jì)發(fā)展的同時(shí)未處理好與自然、生態(tài)的關(guān)系，已造成全球性的環(huán)境污染與生態(tài)毀壞，嚴(yán)重威脅到人類的生存與發(fā)展。合理和有效的利用自然資源、保衛(wèi)生態(tài)環(huán)境、實(shí)現(xiàn)經(jīng)濟(jì)與社會(huì)的可持續(xù)發(fā)展成為當(dāng)今社會(huì)人類急需解決的問題。環(huán)境問題成為世界范圍內(nèi)各國面臨的共同難題，各國共同把可持續(xù)發(fā)展作為本國發(fā)展的重要課題，環(huán)境會(huì)計(jì)在這里背景下產(chǎn)生并不斷發(fā)展。環(huán)境會(huì)計(jì)發(fā)展到今天，主要發(fā)達(dá)國家及有關(guān)國際組織獲得了較豐富的成果，部分國家發(fā)布準(zhǔn)則、公告等對環(huán)境會(huì)計(jì)進(jìn)行指導(dǎo)，借鑒發(fā)達(dá)國家及國際組織準(zhǔn)則制定中的先進(jìn)經(jīng)歷體驗(yàn)及成果有利于我們國家環(huán)境會(huì)計(jì)準(zhǔn)則的構(gòu)建。從20世紀(jì)90年代聯(lián)合國發(fā)布專門的環(huán)境會(huì)計(jì)報(bào)告以來，主要發(fā)達(dá)國家及有關(guān)國際組織相繼發(fā)布了一系列準(zhǔn)則及報(bào)告對環(huán)境會(huì)計(jì)問題進(jìn)行規(guī)范，在實(shí)務(wù)方面較突出的是日本，日本企業(yè)多自愿披露相關(guān)環(huán)境會(huì)計(jì)信息，環(huán)境報(bào)告書的編制、披露已較完善。當(dāng)前我們國家固然公布了一些環(huán)境保衛(wèi)法律法規(guī)，采取了很多環(huán)保措施，由于缺乏詳細(xì)可行的環(huán)境會(huì)計(jì)準(zhǔn)則，制約了我們國家環(huán)境會(huì)計(jì)實(shí)務(wù)的發(fā)展。本文研究主要集中在下面兩方面：一是通過對國內(nèi)外關(guān)于環(huán)境會(huì)計(jì)及環(huán)境會(huì)計(jì)準(zhǔn)則的相關(guān)研究進(jìn)行文獻(xiàn)歸納，并結(jié)合我們國家的國情，對我們國家環(huán)境會(huì)計(jì)準(zhǔn)則的構(gòu)建條件和構(gòu)建形式進(jìn)行分析，圍繞主要的環(huán)境會(huì)計(jì)要素對環(huán)境會(huì)計(jì)準(zhǔn)則的構(gòu)建提出一些設(shè)想和建議；二是對世界主要國家及國際組織已制定的環(huán)境會(huì)計(jì)準(zhǔn)則或類似的規(guī)范進(jìn)行總結(jié)，以對構(gòu)建我們國家的環(huán)境會(huì)計(jì)準(zhǔn)則提供借鑒，以逐步建立合適我們國家國情的環(huán)境會(huì)計(jì)準(zhǔn)則。鑒于聯(lián)合國國際會(huì)計(jì)和報(bào)告標(biāo)準(zhǔn)間專家工作組〔ISAR〕、日本環(huán)境省及美國有關(guān)機(jī)構(gòu)在環(huán)境會(huì)計(jì)研究方面較成熟，且發(fā)布了一系列關(guān)于環(huán)境會(huì)計(jì)的準(zhǔn)則及報(bào)告，因而本文采取規(guī)范研究〔理論分析及比照分析〕的方式方法進(jìn)行研究，本文主要對上述國家及國際組織發(fā)布的準(zhǔn)則、公告等進(jìn)行總結(jié)和分析。本文在緒論中首先對構(gòu)建環(huán)境會(huì)計(jì)準(zhǔn)則的理論意義及實(shí)踐意義進(jìn)行闡釋，然后分析了準(zhǔn)則構(gòu)建的理論基礎(chǔ)。在正文部分，本文以環(huán)境成本為主線，圍繞四個(gè)主要的環(huán)境會(huì)計(jì)要素即環(huán)境成本、環(huán)境負(fù)債、環(huán)境資產(chǎn)和環(huán)境收益展開介紹，對上述國家發(fā)布的準(zhǔn)則及報(bào)告中的有關(guān)內(nèi)容進(jìn)行總結(jié)，同時(shí)與我們國家現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則的相應(yīng)規(guī)定進(jìn)行比照，以吸收借鑒國外環(huán)境會(huì)計(jì)方面的成果，對我們國家現(xiàn)行準(zhǔn)則進(jìn)行補(bǔ)充、完善。本文在對國內(nèi)外有關(guān)環(huán)境會(huì)計(jì)及其信息披露的有關(guān)文獻(xiàn)進(jìn)行閱讀、梳理的基礎(chǔ)上對環(huán)境會(huì)計(jì)信息披露的內(nèi)容進(jìn)行了分析。本文以為企業(yè)要披露的環(huán)境會(huì)計(jì)信息的內(nèi)容應(yīng)包括企業(yè)環(huán)境問題對財(cái)務(wù)狀況及經(jīng)營成果的影響，企業(yè)環(huán)?；顒?dòng)所獲得的環(huán)境業(yè)績或環(huán)境績效，環(huán)境問題造成的財(cái)務(wù)影響可分為環(huán)境問題對資產(chǎn)負(fù)債表、利潤表的影響以及環(huán)境問題對現(xiàn)金流量表的影響。對于怎樣披露環(huán)境會(huì)計(jì)信息的問題，本文以為可采取獨(dú)立的環(huán)境會(huì)計(jì)報(bào)表體系對相關(guān)環(huán)境會(huì)計(jì)信息進(jìn)行披露，即在借鑒傳統(tǒng)的財(cái)務(wù)報(bào)表體系的基礎(chǔ)上，本文以為可建立獨(dú)立的環(huán)境資產(chǎn)負(fù)債表、環(huán)境利潤表、環(huán)境現(xiàn)金流量表、環(huán)境績效表及相關(guān)附表以完好地傳達(dá)企業(yè)的環(huán)境會(huì)計(jì)信息。在對美國、日本制定的環(huán)境會(huì)計(jì)相關(guān)準(zhǔn)則進(jìn)行分析后，本文以為在環(huán)境會(huì)計(jì)逐步發(fā)展成熟后可嘗試建立獨(dú)立的環(huán)境會(huì)計(jì)準(zhǔn)則體系。在對主要國家制定環(huán)境會(huì)計(jì)準(zhǔn)則的形式進(jìn)行分析后，本文發(fā)現(xiàn)美國和日本在準(zhǔn)則制定形式方面有所不同，美國的會(huì)計(jì)準(zhǔn)則通常是在的監(jiān)督下由民間機(jī)構(gòu)制定的，而在日本，在會(huì)計(jì)準(zhǔn)則制定方面占主導(dǎo)地位，在我們國家主要是由財(cái)政部負(fù)責(zé)會(huì)計(jì)準(zhǔn)則的制定、施行，同時(shí)財(cái)政部在準(zhǔn)則制定方面具有豐富的經(jīng)歷體驗(yàn)。本文以為由財(cái)政部逐步公布環(huán)境會(huì)計(jì)的法律、法規(guī)，在企業(yè)推廣使用環(huán)境會(huì)計(jì)，并結(jié)合環(huán)境會(huì)計(jì)實(shí)務(wù)發(fā)展的需要制定環(huán)境會(huì)計(jì)的有關(guān)準(zhǔn)則。在參考國外環(huán)境會(huì)計(jì)的有關(guān)準(zhǔn)則及我們國家現(xiàn)有的會(huì)計(jì)準(zhǔn)則的有關(guān)內(nèi)容，本文針對主要的環(huán)境會(huì)計(jì)要素提出了環(huán)境會(huì)計(jì)詳細(xì)準(zhǔn)則的構(gòu)建思路。本文在最后對環(huán)境會(huì)計(jì)準(zhǔn)則的構(gòu)建提出了一些建議。由于國外對環(huán)境會(huì)計(jì)的基本理論研究已較成熟，本文以為可借鑒國外環(huán)境會(huì)計(jì)方面的優(yōu)秀成果以完善我們國家的環(huán)境會(huì)計(jì)理論體系，并組織專門人員對國外發(fā)布的環(huán)境會(huì)計(jì)的有關(guān)準(zhǔn)則、公告進(jìn)行翻譯、研究，考慮我們國家詳細(xì)準(zhǔn)則的建立；借鑒國外準(zhǔn)則制定中的先進(jìn)經(jīng)歷體驗(yàn)，成立專門的工作組研究詳細(xì)準(zhǔn)則的制定并發(fā)布相應(yīng)的解釋公告對詳細(xì)準(zhǔn)則進(jìn)行補(bǔ)充，以吸引社會(huì)各界專業(yè)人才的介入并廣泛聽取社會(huì)各界的意見；財(cái)務(wù)會(huì)計(jì)準(zhǔn)則體系的設(shè)置較為科學(xué)，財(cái)政部在制定環(huán)境會(huì)計(jì)準(zhǔn)則時(shí)可根據(jù)基本準(zhǔn)則、詳細(xì)準(zhǔn)則及詳細(xì)準(zhǔn)則的應(yīng)用指南三個(gè)層次進(jìn)行，根據(jù)實(shí)務(wù)的發(fā)展修訂、完善相關(guān)準(zhǔn)則，準(zhǔn)則構(gòu)建應(yīng)堅(jiān)持原則性和靈敏性相協(xié)調(diào)的原則，可在詳細(xì)準(zhǔn)則中為會(huì)計(jì)要素確實(shí)認(rèn)、計(jì)量等提供可操作的方式方法以供選擇，在應(yīng)用指南中對科目設(shè)置、分錄及報(bào)表的列報(bào)、編制提供示例或案例以供使用者參考。本文關(guān)鍵詞語：環(huán)境成本，環(huán)境負(fù)債，環(huán)境會(huì)計(jì)信息披露，環(huán)境會(huì)計(jì)準(zhǔn)則ABSTRACTSinceenteringtheindustrialsociety,humanusetheircreativitytotransformnatureandcreategreatmaterialwealthtomeettheirneedswhileproductivitycontinuedtorise,itisunoptimisticthatwhileeconomicdevelopmenthasgreatlyincreased,wedonotdealwellwiththerelationshipamongeconomicdevelopmentandecologicalenvironment,havingresultedinglobalenvironmentalpollutionandecologicaldamageandbeingaseriousthreattohumansurvivalanddevelopment.Ithasbecomeaproblemurgentlyneededtoresolveintodayssocietyofmankindtousethenaturalresourcesreasonableandeffectively,protecttheecologicalenvironmentandrealizethesustainabledevelopmentofeconomyandsociety.Environmentalissueshavebecomeacommonchallengefacedbyallcountriesintheworldandallcountrieshavesustainabledevelopmentasanimportantissueofnationaldevelopment,environmentalaccountinggeneratedinabovecontextandcontinuetodevelop.Untiltoday,themajordevelopedcountriesandrelevantinternationalorganizationshaveachievedfruitfulresultsandsomecountrieshavepublishedguidelinesandannouncementstoguidetheirenvironmentalaccountingpractice,learningtheadvancedexperienceandachievementsfromdevelopedcountriesandinternationalorganizationsishelpfultotheconstructionofenvironmentalaccountingofourcountry.SincetheUnitedNationsreleasedaspecialreportsonenvironmentalaccountinginthe1990s,majordevelopedcountriesandrelevantinternationalorganizationshaveissuedaseriesofguidelinesandreportsonenvironmentalaccounting,itisoutstandingofJapanonenvironmentaccountinginpractice,Japanesecompaniesaremorevoluntarytodiscloseenvironmentalaccountinginformationandthepreparationanddisclosureofenvironmentalreportshavebeenmoremature.Althoughourcountryhasissuedsomelawsandregulationsonenvironmentalprotectionatpresentandmanyenvironmentalprotectionmeasureshavebeentaken,ithasrestrictedthedevelopmentofenvironmentalaccountingpracticeinourcountryduetolackofspecificfeasibleenvironmentaccountingguidelines.Thispapermainlyfocusedonthefollowingtwoaspects:oneisanalyzingtheconditionsandconstructionmodelofenvironmentaccountingstandardsinourcountythroughtheliteraturereviewandinductionofthedomesticandforeignrelatedresearchonenvironmentalaccounting,takingthenationalconditionsintoaccount.wealsoputforwardsomeproposalsandsuggestionsontheconstructionofenvironmentalaccountingguidelinesinviewofthemainenvironmentalaccountingelements;thesecondaspectistheintroductionoftheenvironmentalaccountingstandardsorsimilarrulesestablishedbytheworldsmajorcountriesandinternationalorganizationsinordertoprovidereferencetobuildrelevantguidelinesinourcountyandestablishenvironmentaccountingstandardssuitableforournationalconditionsgradually.ConsideringthattheUnitedNationsinternationalaccountingandreportingstandardsintergovernmentalexpertworkinggroup〔ISAR〕、MinistryoftheEnvironmentinJapanandrelevantauthoritiesinAmericaarerelativelymatureonenvironmentalaccountingresearchandhaveissuedaseriesofrelevantprinciplesandreportsonenvironmentalaccounting,sothispapermainlyusenormativeresearchmethod,namelyusingtheoreticalanalysisandcomparativemethodstostudyrelevantprovisions,thispapermainlysummarizeandanalyzetherelevantenvironmentalaccountingprinciplesandannouncements,releasedbytheabove-mentionedcountriesandinternationalorganizations.Thispaperfirstlyillustratesthetheoreticalsignificanceandpracticalsignificancefortheconstructionofenvironmentalaccountingguidelinesintheintroduction,thenthetheoreticalbasis,andbasictheoryoftheenvironmentalaccountingareanalyzed.Tohavetheenvironmentalcostasthemainline,therelevantcontentsaboutfourmajorenvironmentalaccountingelements,namelyenvironmentalcosts,environmentalliabilities,environmentalassetsandenvironmentalbenefitsonenvironmentalguidelinesissuedbytheabovestatesandinternationalorganizationswereintroducedbrieflyInthemainpartofthispaper,andmakecomparisonwiththepresentaccountingstandardonenvironmentalaccountingelementsforbusinessenterprisesinourcountry,wecanlearnandabsorbrelatedprovisionsandachievementsonenvironmentaccountinginforeigncountriestosupplementandperfectourcurrentstandards.Basedonthereadingandcombingdomesticandforeignliteraturesrelatedtoenvironmentalaccountingandthecorrespondinginformationdisclosure,thecontentofenvironmentalaccountinginformationdisclosureisillustrated,thispaperarguestheenvironmentaccountinginformationthatenterprisesshoulddiscloseincludetheimpactsofenterpriseenvironmentalactivitieshaveonthefinancialconditionsandoperatingresultsandenvironmentalperformanceorenvironmentalperformanceachievedbyenterpriseenvironmentalprotectionactivities,thefinancialimpactoftheenvironmentalproblemscanbedividedintotheimpactsofenvironmentalproblemsonstaticbalancesheet,profitstatementandtheimpactofenvironmentalissuesondynamiccashflowstatement.Astotheproblemhowwediscloseenvironmentalaccountinginformation,thispaperarguesthatwecanuseindependentreportformstodiscloseenvironmentalaccountinginformation,thispaperarguesthatwecanestablishanindependentenvironmentalbalancesheet,environmentalprofitstatement,environmentalcashflowstatementenvironmentalperformancetableandrelatedschedulestocompletelyconveytheenterpriseenvironmentalaccountinginformationinreferencetothetraditionalfinancialreportsystem.OnthebasisofanalysisonrelatedstandardsonenvironmentalaccountingofUSAandJapan,thispaperarguesthatwecanattempttoestablishindependentenvironmentalaccountingstandardsystemwhenenvironmentalaccountingbecomemoremature.AnalysisonthetraditionalpatternthatthemajorcountriesReleaseandimplementenvironmentalaccountingguidelines,thispaperfindthatAmericaandJapanaredifferentinthewayofestablishingenvironmentalaccountingguidelines,namelyaccountingstandardsofAmericaareusuallysetbythecivilinstitutionsunderthesupervisionofthegovernment,whilethegovernmentmainlyMinistryoftheEnvironment,ispredominateinestablishingaccountingstandardsinJapan.Inourcountry,itismainlytheministryoffinancethatshallberesponsiblefortheformulationandimplementationofaccountingstandard,andtheministryoffinancehasrichexperienceinstandardsettingatthesametime,thispaperarguesthattheministryoffinanceshouldpromulgatelawsandregulationsonenvironmentalaccountingstepbystep,promotetheapplicationofenvironmentalaccountingamongtheenterprises,anddeveloptherelevantprinciplesofenvironmentalaccountingcombinedwiththeneedsofthedevelopmentofenvironmentalaccountingpractice.Inreferencetoforeignrelatedguidelinesofenvironmentalaccountingandthecontentsoftheexistingaccountingstandardsinourcountry,thispaperputforwardtheideaofhowtosetupspecificenvironmentaccountingstandardsrelatedmainenvironmentalaccountingelements.ThispaperputsforwardsomeSuggestionsontheconstructionofprinciplesofenvironmentalaccounting.thispaperarguesthattheforeignresearchonbasictheoryofenvironmentalaccountinghasbeenrelativelymature,andabsorbexcellentresultsandoutstandingachievementsofforeigncountriesonenvironmentalaccountinginordertocomplementourcountrysenvironmentalaccountingtheoreticalsystem,andorganizethespecialpersonneltotranslateandresearchforeignrelevantguidelinesofenvironmentalaccountingandannouncementstothinkabouttheestablishmentofspecificstandardsinourcountry;Referringtoadvancedexperienceofforeignstandards,wecansetupaspecialworkinggrouptostudytheestablishmentofthespecificstandardsandpublishcorrespondingexplanationtosupplementofspecificstandardstoattracttheparticipationofprofessionalsfromdifferentfieldsofsocietyandwidelylistentotheviewsofthepublic;Financialaccountingstandardssystemisrelativelyscientific,theministryoffinancecanestablishenvironmentalaccountingstandardsfromthefollowingthreeaspects:thebasicprinciples,thespecificstandardsandapplicationguidelinesofspecificstandards,environmentalaccountingstandardsshouldberevisedandimprovedalongwiththedevelopmentoftheenvironmentalaccountingpractice,theconstructionofenvironmentalaccountingguidelinesshouldinsistonthestandardofcoordinationbetweenprincipleandflexibility,forexample,wecanprovideoperationalmethodsoftherecognitionandmeasurementofaccountingelementsfortheuserstochoosefrominspecificstandards,wecangiveexamplesorcasesofaccountSettings,Entriesandreportspresenta