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1、本科畢業(yè)論文（設(shè)計(jì)）模板本科畢業(yè)論文(設(shè)計(jì))論文題目環(huán)境會(huì)計(jì)要素確認(rèn)與計(jì)量問(wèn)題學(xué)生姓名：張磊學(xué)號(hào)：0906991241專業(yè)：會(huì)計(jì)學(xué)班級(jí)：會(huì)計(jì)0904指導(dǎo)教師：余秀麗完成日期：2013年5月日1環(huán)境會(huì)計(jì)要素確認(rèn)與計(jì)量問(wèn)題內(nèi)容摘要當(dāng)今世界人口的不斷增加，世界經(jīng)濟(jì)的不斷發(fā)展，引發(fā)了嚴(yán)重的資源耗竭問(wèn)題和環(huán)境污染問(wèn)題，威脅著人類的生存和發(fā)展，引起了人們的普遍關(guān)注。如何更好地保護(hù)環(huán)境、實(shí)施可持續(xù)發(fā)展，已經(jīng)成為各國(guó)乃至全人類必須正視的挑戰(zhàn)。而企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)也越來(lái)越與環(huán)境問(wèn)題聯(lián)系在一起，會(huì)計(jì)作為企業(yè)信息計(jì)量和考核的有效手段，可以協(xié)助企業(yè)進(jìn)行環(huán)境管理，環(huán)境會(huì)計(jì)也正是基于此而發(fā)展起來(lái)的。企業(yè)要進(jìn)行環(huán)境會(huì)
2、計(jì)核算，在確定了環(huán)境會(huì)計(jì)要素之后，必須解決環(huán)境會(huì)計(jì)要素的確認(rèn)和計(jì)量問(wèn)題。本文就這一問(wèn)題展開(kāi)了探討。[關(guān)鍵詞]環(huán)境會(huì)計(jì)確認(rèn)計(jì)量1ElementsofenvironmentalaccountingconfirmationandmeasurementAbstractWiththeincreasingofworldpopulationandthedevelopmentoftheworldeconomy,thesevereresourcedepletionproblemsandenvironmentalpollutionproblemshavebeencaused.Theythreatentheh
3、umansurvivalandthedevelopment,andraisethewidespreadattentionofthepeople.Howtoprotectenvironmentbetterandcarryoutsustainabledevelopmenthavebecomeachallengethatanationaleventhewholehumanmustfaceupto.Therefore,theproductionandoperatingactivitiesofenterprisesareincreasinglyconnectedwithenvironmentalp
4、roblem.Accounting,asabusinessinformationmeasurementandassessment,isaeffectivewaythatcanassisttheenterprisesinenvironmentalmanagement.Andtheenvironmentalaccountingisbasedonit.Onlyaenterprisecanundertaketheenvironmentalaccountingunlessithasmadesuretheelementsofenvironmentalaccountingandsolvedthecon
5、formationoftheenvironmentalaccountingandmeasurementissues.Thispaperisaboutthisissue.keywords:environmentalaccountingconfirmationandmeasurement1目錄序言……………………………………………………………………1一、環(huán)境會(huì)計(jì)要素的確定……………………………………………1二、環(huán)境資產(chǎn)的確認(rèn)與計(jì)量…………………………………………2(一)環(huán)境資產(chǎn)的確認(rèn)………………………………………………2（二）環(huán)境資產(chǎn)的計(jì)量………………………………………………2三、環(huán)境負(fù)債的
6、確認(rèn)和計(jì)……………………………………………2（一）環(huán)境負(fù)債的確認(rèn)……………………………………………2（二）環(huán)境負(fù)債的計(jì)量……………………………………………2四、環(huán)境費(fèi)用的確認(rèn)和計(jì)量…………………………………………3（一）環(huán)境費(fèi)用的概念………………………………………………3（二）環(huán)境費(fèi)用的分類………………………………………………3(三)環(huán)境費(fèi)用的確認(rèn)………………………………………………3(四)環(huán)境費(fèi)用的計(jì)量………………………………………………4五、環(huán)境收益的確認(rèn)合和計(jì)量………………………………………4（一）環(huán)境收益的確認(rèn)………………………………………………4（二）環(huán)境收益的計(jì)量………………
7、………………………………5結(jié)論……………………………………………………………………6參考文獻(xiàn)………………………………………………………………71序言環(huán)境會(huì)計(jì)要素確認(rèn)是指按規(guī)定的標(biāo)準(zhǔn)和方法，辨認(rèn)和確定企業(yè)的環(huán)境活動(dòng)和與環(huán)境有關(guān)的經(jīng)濟(jì)業(yè)務(wù)是否作為環(huán)境要素進(jìn)行正式記錄并列入環(huán)境會(huì)計(jì)報(bào)表的過(guò)程。環(huán)境會(huì)計(jì)計(jì)量則是根據(jù)被計(jì)量對(duì)象的計(jì)量屬性，選擇運(yùn)用一定的計(jì)量基礎(chǔ)和計(jì)量方法，對(duì)符合會(huì)計(jì)要素定義的事項(xiàng)進(jìn)行貨幣量化的過(guò)程，其目的是確保會(huì)計(jì)信息的可靠性
