環(huán)境會(huì)計(jì)問(wèn)題探討

PAGE1環(huán)境會(huì)計(jì)問(wèn)題探討摘要\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"我國(guó)實(shí)自從行社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制后,社會(huì)經(jīng)濟(jì)的進(jìn)展水平不進(jìn)步,但是隨之環(huán)境問(wèn)題也越來(lái)越嚴(yán)重,\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"環(huán)境的不停惡化促使人們對(duì)環(huán)境問(wèn)題越來(lái)越關(guān)注,現(xiàn)如今,\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"環(huán)境問(wèn)題已成為全球關(guān)注的重點(diǎn)問(wèn)題之一,例如空氣的嚴(yán)重污染、氣溫的不斷變暖、資源越來(lái)越缺乏、土地呈現(xiàn)沙漠化的面積越來(lái)越大、動(dòng)物種類的不斷滅絕、臭氧層的破壞時(shí)時(shí)刻刻威脅著人類今后的生活與科技的發(fā)展。所以，\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"怎樣去保障人類的生存問(wèn)題、生活問(wèn)題以及生態(tài)環(huán)境問(wèn)題已成為環(huán)境控制工作中需要解決的最重要難題。\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"自從20世紀(jì)90年代后,遭到綠色文明的不停陶冶,由此，新興會(huì)計(jì)在西方會(huì)計(jì)界中開(kāi)始--環(huán)境會(huì)計(jì)的呈現(xiàn)。\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"目前,環(huán)境會(huì)計(jì)的概念討論和實(shí)際運(yùn)用方面已經(jīng)在許多國(guó)度取得了非常大的開(kāi)展,環(huán)境會(huì)計(jì)的對(duì)外編報(bào)陳訴已經(jīng)成為企業(yè)一種時(shí)髦格調(diào)。\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"于是在1999年,世界聯(lián)合國(guó)研討而且通過(guò)了《環(huán)境會(huì)計(jì)和陳訴的立場(chǎng)布告》,較為齊全的世界環(huán)境會(huì)計(jì)與報(bào)告指南初步有了雛形,并且建議各個(gè)國(guó)度踴躍的推廣環(huán)境會(huì)計(jì)的實(shí)施與開(kāi)展。\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"環(huán)境會(huì)計(jì)是由環(huán)境學(xué)、會(huì)計(jì)學(xué)和經(jīng)濟(jì)學(xué)相的穿叉學(xué)科組合而成的一門(mén)新學(xué)科,它主要是以會(huì)計(jì)學(xué)為基礎(chǔ),然后以判斷、計(jì)量、報(bào)告等多種計(jì)量手段為依據(jù)對(duì)環(huán)境資源的效益和損失進(jìn)行的一種評(píng)估,從而達(dá)到愛(ài)護(hù)和改善生態(tài)環(huán)境，協(xié)調(diào)經(jīng)濟(jì)樹(shù)立和環(huán)境兩方的關(guān)系,為之后經(jīng)濟(jì)的可繼續(xù)進(jìn)展建立牢靠的包管。\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"此文具體從以下幾點(diǎn)對(duì)環(huán)境會(huì)計(jì)開(kāi)展了研討:研究環(huán)境會(huì)計(jì)的背景、意義及目的標(biāo);\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"環(huán)境會(huì)計(jì)的基本內(nèi)容及發(fā)展?fàn)顩r;\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"我國(guó)環(huán)境會(huì)計(jì)存在的主要問(wèn)題及分析;如何完善我國(guó)環(huán)境會(huì)計(jì)的對(duì)策及建議。關(guān)鍵詞:環(huán)境會(huì)計(jì),會(huì)計(jì)發(fā)展,可持續(xù)發(fā)展。

論文類型:應(yīng)用型

Abstract\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"SincetheimplementationofChina'ssocialistmarketeconomicsystem,

thedevelopmentlevelofsocialeconomycontinuestoimprove,\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?butalsotheenvironmentproblemsarebecomingmoreandmoreserious,

thedeteriorationoftheenvironmentmakespeoplepaymoreandmoreattentiontoenvironmentalproblems,nowadays,\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?theenvironmentproblemhasbecomethefocusofglobalconcern,

suchasairpollution,climatewarming,resourcesshortage,landdesertificationanextinctanimal,biologicalandotherecologicalcrisiseveryhourandmomentareathreattohumansurvivalanddevelopment.Howtoensurethesurvivalofmankindandtheecologicalenvironmenthasbecometheprimaryproblemtosolveenvironmentalcontrolwork.Since1990s,affectedbytheconceptofgreenaccounting,environmentalaccountinghasbecomeanewriseofthewesternaccountingfield.Atpresent,thestudyandpracticeoftheapplicationofthetheoryofenvironmentalaccountinghasmadegreatprogressinmanycountries,theforeignreportofenvironmentalaccountingreportingofenterpriseshasbecomeakindoffashion.In1999,theUnitedNationsResearchandthroughthe"environmentaccountingandreportingthepositionannouncement>,systematicinternationalenvironmentalaccountingandreportingguidelinespreliminaryform,andurgedcountriestocarryoutenvironmentalaccounting.\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?Environmentalaccountingiscomposedofenvironmentalscience,

accountingandeconomicsinterdisciplinaryphasetogether,mainlybasedontheaccountingThatjudgment,benefitandlosshasavarietyofmeasurementinstrumentsofaccountingsubjecttoenvironmentalresourcesofthemeasurement,thebasisofthereport,toprotectandimprovetheecologicalenvironment,\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?soastoachievecoordinationbetweeneconomicdevelopmentandenvironment,\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?toprovideprotectionforthesustainabledevelopmentofeconomy.Thispapermainlyfromthefollowingpointsofenvironmentalaccountingwerestudiedanddiscussed:\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"environmentalaccountingresearchbackground,

purposeandsignificance;\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?thebasiccontentsandthedevelopmentofenvironmentalaccounting;\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?problemsandanalysisofenvironmentalaccountinginourcountry;\t"C:/Documents%20and%20Settings/Administrator/%E6%A1%8C%E9%9D%A2/Paperfree%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A_%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8_PaperFree/%E3%80%8A%E7%8E%AF%E5%A2%83%E4%BC%9A%E8%AE%A1%E9%97%AE%E9%A2%98%E6%8E%A2%E8%AE%A8%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"?howtoperfectthecountermeasuresandsuggestionsofenvironmentalaccountinginourcountry.Keywords:environmentalaccounting,accountingdevelopment,signcountermeasuresPapertype:applicationtype

目錄1.緒論1.1環(huán)境會(huì)計(jì)的研究景…………………11.2環(huán)境會(huì)計(jì)的研究意義………11.21環(huán)境會(huì)計(jì)是促進(jìn)經(jīng)濟(jì)社會(huì)可持續(xù)發(fā)展的需要………………11.22環(huán)境會(huì)計(jì)是改善環(huán)境質(zhì)量的需要………11.23環(huán)境會(huì)計(jì)是環(huán)境保護(hù)實(shí)踐發(fā)展的需要………11.24環(huán)境會(huì)計(jì)是明確企業(yè)環(huán)境責(zé)任的需要………11.25環(huán)境會(huì)計(jì)是企業(yè)增強(qiáng)綜合競(jìng)爭(zhēng)力的需要……11.3環(huán)境會(huì)計(jì)的研究目的………12.相關(guān)理論概述2.1我國(guó)會(huì)計(jì)發(fā)展的歷史………22.2環(huán)境會(huì)計(jì)的概念………23環(huán)境會(huì)計(jì)存在的主要問(wèn)題及成因分析3.1我國(guó)環(huán)境會(huì)計(jì)的現(xiàn)狀………33.11環(huán)境保護(hù)的法律、法規(guī)方面…………………33.12環(huán)境會(huì)計(jì)核算和信息方面…………………33.13現(xiàn)有會(huì)計(jì)人員知識(shí)結(jié)構(gòu)方面…………………33.2我國(guó)環(huán)境會(huì)計(jì)出現(xiàn)的問(wèn)題…………………33.21企業(yè)的環(huán)境責(zé)任的道德理念差……………33.22未建立符合中國(guó)國(guó)情的環(huán)境會(huì)計(jì)理論和方法體系…………33.23.未建立起環(huán)境管理體系與完整的環(huán)境會(huì)計(jì)信息系統(tǒng)………33.24環(huán)境會(huì)計(jì)準(zhǔn)則不明確,缺乏可操作性……33.3國(guó)外環(huán)境會(huì)計(jì)的研究現(xiàn)狀及成果………33.31加拿大環(huán)境會(huì)計(jì)研究現(xiàn)狀及成果……33.32美國(guó)環(huán)境會(huì)計(jì)的研究現(xiàn)狀及成果……34新經(jīng)濟(jì)環(huán)境對(duì)會(huì)計(jì)“綠色化”發(fā)展的要求4.1會(huì)計(jì)政策綠色化……………44.2會(huì)計(jì)管理監(jiān)督綠色化……………44.3會(huì)計(jì)教育綠色化……………45環(huán)境會(huì)計(jì)的對(duì)策及建議5.1環(huán)境會(huì)計(jì)相關(guān)對(duì)策……………55.11以可持續(xù)發(fā)展觀作為環(huán)境會(huì)計(jì)的指導(dǎo)思想…………………55.12加強(qiáng)環(huán)境、資源、生態(tài)經(jīng)濟(jì)與會(huì)計(jì)等多方面理論研究的合作………………55.13建立健全環(huán)境法規(guī)保障體系和綠色技術(shù)支持系統(tǒng)……………55.14以多渠道、多形式開(kāi)展綠色教育…………55.2對(duì)我國(guó)未來(lái)環(huán)境會(huì)計(jì)發(fā)展的建議…………55.21推進(jìn)環(huán)境會(huì)計(jì)法規(guī)、會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的制定……………55.22積極借鑒發(fā)達(dá)國(guó)家經(jīng)驗(yàn)……………………55.23重視環(huán)保、資源部門(mén)作用，通力合作推進(jìn)環(huán)境會(huì)計(jì)信息披露工作…………55.24增強(qiáng)公眾和企業(yè)的環(huán)保意識(shí)，提高企業(yè)財(cái)務(wù)人員素質(zhì)………56結(jié)束語(yǔ)…………………67參考文獻(xiàn)………………71緒論1.1環(huán)境會(huì)計(jì)的研究背景自20世紀(jì),科技不斷進(jìn)展,由于進(jìn)展的需要,社會(huì)化生產(chǎn)的開(kāi)展是以大批耗費(fèi)天然燃料為開(kāi)端的,再加上人口的不斷增加,各種各樣的天然資源被人類長(zhǎng)期胡亂的大量開(kāi)采與使用。招致臺(tái)風(fēng)頻發(fā),降雨減少,物種滅絕,沙城暴增加,環(huán)境污染不斷加大,霧霾的產(chǎn)生等。包括人們生活所用的食物、水、空氣的污染。以上情況能夠統(tǒng)稱為“環(huán)境結(jié)果”。進(jìn)入21世紀(jì),\t"/report/full/2017031401/6305470623351137/htmls/detail_report/right"因?yàn)槿藗兩娉潭鹊牟煌８纳?環(huán)境結(jié)果惹起寰球各個(gè)國(guó)度的關(guān)注,環(huán)境問(wèn)題不但限制了經(jīng)濟(jì)的疾速開(kāi)展,還是人類收到了自然界的懲罰，這一場(chǎng)面引起了人們的廣泛注意。\t"/report/full/2017031401/6305470623351137/htmls/detail_report/right"寰球受到污染最重大的城市有10個(gè),而在中國(guó)就占了7個(gè)，所占比例占到環(huán)球污染的一多半以上，人們不得不重視環(huán)境的保護(hù)。因而,保護(hù)環(huán)境的綠色行動(dòng)展開(kāi)了,環(huán)境會(huì)計(jì)由此出現(xiàn)。1.2環(huán)境會(huì)計(jì)的研究意義從20世紀(jì)80年代以來(lái),因?yàn)榻?jīng)濟(jì)的疾速開(kāi)展招致的環(huán)境成果惹起越來(lái)越多人們的大力關(guān)注,無(wú)論是政府、企業(yè)家、還是個(gè)人,環(huán)境問(wèn)題我們都無(wú)法回避。人們覺(jué)得應(yīng)該做到維護(hù)環(huán)境,人與天然安全相處、走可繼續(xù)開(kāi)展路線,為了以后的發(fā)展而發(fā)展,為今后的發(fā)展提供強(qiáng)大有利的保障才是我們應(yīng)該走的最好道路。而可繼續(xù)開(kāi)展戰(zhàn)略須要環(huán)境會(huì)計(jì)人員在現(xiàn)行會(huì)計(jì)體系中將新的經(jīng)濟(jì)思想形式和環(huán)境要素充沛交融,經(jīng)過(guò)樹(shù)立環(huán)境會(huì)計(jì)專門(mén),為政府和環(huán)境愛(ài)護(hù)者如何更好地愛(ài)護(hù)環(huán)境做數(shù)據(jù)的參考標(biāo)準(zhǔn),如今會(huì)計(jì)體系不管是在愛(ài)惜資源、愛(ài)護(hù)環(huán)境與維護(hù)生態(tài)平衡等面有許多缺陷,我國(guó)著急加大生態(tài)環(huán)境護(hù)和樹(shù)立。1.21環(huán)境會(huì)計(jì)是促進(jìn)經(jīng)濟(jì)社會(huì)可持續(xù)發(fā)展的需要\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"隨著20世紀(jì)工業(yè)化疾速開(kāi)展,環(huán)境和資源的毀壞更加重大,不論是政府，企業(yè)家、國(guó)家機(jī)關(guān)部門(mén)，還是人民群眾都強(qiáng)烈的感覺(jué)到,工業(yè)化的開(kāi)展和經(jīng)濟(jì)社會(huì)的提高不能以毀壞環(huán)境、過(guò)度消耗資源、毀壞生態(tài)平衡為代價(jià),人們開(kāi)始自我反思，如果長(zhǎng)期如此下去，我們賴以生活的地方會(huì)變成什么樣子呢？帶著這樣的反思，人們覺(jué)得應(yīng)該做到維護(hù)環(huán)境,人與天然安全相處、走可繼續(xù)開(kāi)展路線，為了以后的發(fā)展而發(fā)展，為今后的發(fā)展提供強(qiáng)大有利的保障才是我們應(yīng)該走的最好道路。而\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"可繼續(xù)開(kāi)展戰(zhàn)略須要環(huán)境會(huì)計(jì)人員在現(xiàn)行會(huì)計(jì)體系中將新的經(jīng)濟(jì)思想形式和環(huán)境要素充沛交融,經(jīng)過(guò)樹(shù)立環(huán)境會(huì)計(jì)專門(mén),為政府和環(huán)境愛(ài)護(hù)者如何更好地愛(ài)護(hù)環(huán)境做數(shù)據(jù)的參考標(biāo)準(zhǔn),進(jìn)而反映可持續(xù)發(fā)展需求中的“環(huán)境-經(jīng)濟(jì)核算體系”,根據(jù)我國(guó)的的國(guó)情，切實(shí)有用的展示國(guó)民經(jīng)濟(jì)與社會(huì)發(fā)展?fàn)顩r,從而達(dá)到以利于政府和企業(yè)的環(huán)境與拓展總體判斷,使得國(guó)民經(jīng)濟(jì)指標(biāo)的變動(dòng)及對(duì)環(huán)境資源消耗和衰減實(shí)行充沛彌補(bǔ)的目的得以完成,不僅維護(hù)了環(huán)境，而且是我國(guó)的經(jīng)濟(jì)發(fā)展更上一層樓，達(dá)到了雙贏的效果。1.22環(huán)境會(huì)計(jì)是改善環(huán)境質(zhì)量的需要2002年6月,\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"由國(guó)度環(huán)保總局頒發(fā)的《中國(guó)環(huán)境狀況公報(bào)》中咱們可以發(fā)現(xiàn),2001年我國(guó)7大水系和劣五類水質(zhì)占總量52.8%,相當(dāng)于超過(guò)一半的水質(zhì)失掉飲用水的性能,湖泊富養(yǎng)養(yǎng)化結(jié)果越來(lái)越突出;工業(yè)廢水的大量排出使得水資源被污染，河里的魚(yú)和大量生物走向死亡，工業(yè)生產(chǎn)時(shí)大量的有毒氣體排到空氣中使大氣渾濁，空氣質(zhì)量差，霧霾出現(xiàn)頻發(fā)，對(duì)人們的身體健康構(gòu)成了嚴(yán)重的威脅，水土散失，土壤退步，沙漠面積加大，人類的居住環(huán)境逐漸減少，植被毀壞，沙塵暴、龍卷風(fēng)的自然災(zāi)害頻發(fā)，使人們居住環(huán)境遭到危害和財(cái)產(chǎn)權(quán)的損失，資源干涸、生物多樣化銳減都不利于我們的子孫后代，環(huán)境等問(wèn)題越來(lái)越重大。\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"環(huán)境、生態(tài)、資源的不停轉(zhuǎn)惡重大要挾著我國(guó)經(jīng)濟(jì)的繼續(xù)進(jìn)展,而且重大威脅著人們的生活環(huán)境與安康,在西安生活的我們?nèi)ツ甓旄惺茏顬樯羁?政府通過(guò)限號(hào)、工地停工等等方式在想辦法減少霧霾對(duì)我們的危害。\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"越來(lái)越多人們認(rèn)識(shí)到企業(yè)經(jīng)濟(jì)開(kāi)展不能以環(huán)境毀壞為代價(jià)而取得的,要想保證環(huán)保投入產(chǎn)出率、改善環(huán)境情況、完成可繼續(xù)發(fā)展就要運(yùn)用會(huì)計(jì)手腕對(duì)環(huán)境活動(dòng)實(shí)行確認(rèn)和計(jì)量。\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"因此,為了保化環(huán)境，我們樹(shù)立了相應(yīng)的原則，準(zhǔn)繩和規(guī)范。保護(hù)環(huán)境已成為一項(xiàng)十分迫切的任務(wù)，而環(huán)境會(huì)計(jì)已經(jīng)被提上日程。1.23環(huán)境會(huì)計(jì)是環(huán)境保護(hù)實(shí)踐發(fā)展的需要\t"C:/Documents%20and%20Settings/Administrator/Local%20Settings/Temp/KuaiZip/KuaiZip53f1c8e9$.tmp/%E3%80%8A%E6%88%91%E7%9A%84%E8%AE%BA%E6%96%87%E3%80%8B%E6%96%87%E6%A1%A3%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right"經(jīng)過(guò)我國(guó)環(huán)境愛(ài)惜的概念能夠看出,環(huán)境愛(ài)護(hù)是以環(huán)境治理為中心和保證的。環(huán)境問(wèn)題作為一項(xiàng)主要挑戰(zhàn)對(duì)公司而言,既是一個(gè)挑戰(zhàn),也是一個(gè)機(jī)遇,他可以讓一個(gè)國(guó)際組織大型企業(yè)都開(kāi)始收集某些環(huán)境問(wèn)題密切相關(guān)的是環(huán)境、特別是年度決算的費(fèi)用,對(duì)于處理環(huán)境保護(hù)問(wèn)題,收集許多方面的資料和文獻(xiàn),把保護(hù)環(huán)境當(dāng)做是一個(gè)點(diǎn)去做針對(duì)性的擊破。工業(yè)廢水的大量排出使得水資源被污染,河里的魚(yú)和大量生物走向死亡,工業(yè)生產(chǎn)時(shí)大量的有毒氣體排到空氣中使大氣渾濁,空氣質(zhì)量差,霧霾出現(xiàn)頻發(fā),對(duì)人們的身體健康構(gòu)成了嚴(yán)重的威脅,水土散失,土壤退步,沙漠面積加大,人類的居住環(huán)境逐漸減少,植被毀壞,沙塵暴、龍卷風(fēng)的自然災(zāi)害頻發(fā),使人們居住環(huán)境遭到危害和財(cái)產(chǎn)權(quán)的損失,資源干涸、生物多樣化銳減都不利于我們的子孫后代,環(huán)境等問(wèn)題越來(lái)越重大。環(huán)境、生態(tài)、資源的不停轉(zhuǎn)惡重大要挾著我國(guó)經(jīng)濟(jì)的繼續(xù)進(jìn)展,而且重大威脅著人們的生活環(huán)境與安康,在西安生活的我們?nèi)ツ甓旄惺茏顬樯羁?政府通過(guò)限號(hào)、工地停工等等方式在想辦法減少霧霾對(duì)我們的危害。越來(lái)越多人們認(rèn)識(shí)到企業(yè)經(jīng)濟(jì)開(kāi)展不能以環(huán)境毀壞為代價(jià)而取得的,要想保證環(huán)保投入產(chǎn)出率、改善環(huán)境情況、完成可繼續(xù)發(fā)展就要運(yùn)用會(huì)計(jì)手腕對(duì)環(huán)境活動(dòng)實(shí)行確認(rèn)和計(jì)量。因此,為了?；h(huán)境,我們樹(shù)立了相應(yīng)的原則,準(zhǔn)繩和規(guī)范。環(huán)境發(fā)展對(duì)可繼續(xù)進(jìn)展具有重要意義。社會(huì)化生產(chǎn)的開(kāi)展是以大批耗費(fèi)天然燃料為開(kāi)端的,再加上人口的不斷增加,各種各樣的天然資源被人類長(zhǎng)期胡亂的大量開(kāi)采與使用。招致臺(tái)風(fēng)頻發(fā),降雨減少,物種滅絕,沙城暴增加,環(huán)境污染不斷加大,霧霾的產(chǎn)生等。包括人們生活所用的食物、水、空氣的污染。以上情況能夠統(tǒng)稱為“環(huán)境結(jié)果”。進(jìn)入21世紀(jì),因?yàn)槿藗兩娉潭鹊牟煌８纳?環(huán)境結(jié)果惹起寰球各個(gè)國(guó)度的關(guān)注,環(huán)境問(wèn)題不但限制了經(jīng)濟(jì)的疾速開(kāi)展,還是人類收到了自然界的懲罰,這一場(chǎng)面引起了人們的廣泛注意。寰球受到污染最重大的城市有10個(gè),而在中國(guó)就占了7個(gè),所占比例占到環(huán)球污染的一多半以上,人們不得不重視環(huán)境的保護(hù)。因而,保護(hù)環(huán)境的綠色行動(dòng)展開(kāi)了,環(huán)境會(huì)計(jì)由此出現(xiàn)。1.24環(huán)境會(huì)計(jì)是明確企業(yè)環(huán)境責(zé)任的需要相關(guān)研究表明,世界上有一多半的污染源都是來(lái)自企業(yè),大多企業(yè)只注重自身的效應(yīng),而