資源描述：
《構(gòu)建環(huán)境會計(jì)理論框架》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、構(gòu)建環(huán)境會計(jì)理論框架畢業(yè)論文構(gòu)建環(huán)境會計(jì)理論框架[摘要]長期以來，我國傳統(tǒng)會計(jì)忽視生態(tài)環(huán)境資源對社會經(jīng)濟(jì)發(fā)展的重要作用，對環(huán)境經(jīng)濟(jì)問題在會計(jì)上不予反映，這與我國經(jīng)濟(jì)發(fā)展依賴生態(tài)環(huán)境的現(xiàn)狀及當(dāng)代環(huán)境保護(hù)全球化的大環(huán)境不相稱。近年來，我國許多會計(jì)界人士和相關(guān)人士均在不同方面、不同角度進(jìn)行環(huán)境會計(jì)的研究，已取得了1些成績，但是仍然有許多理論與應(yīng)用問題尚待解決.進(jìn)入21世紀(jì)的中國經(jīng)濟(jì)對可持續(xù)發(fā)展提出了越來越高的要求。隨著綠色供應(yīng)鏈管理、綠色GDP、綠色經(jīng)營系統(tǒng)、環(huán)境管理系統(tǒng)等的興起，對環(huán)境會計(jì)的要求愈來愈迫切。本
2、文擬就環(huán)境會計(jì)的有關(guān)理論問題進(jìn)行探討。以構(gòu)建環(huán)境會計(jì)理論框架為目標(biāo)，從環(huán)境會計(jì)的本質(zhì)著手，闡述了環(huán)境會計(jì)產(chǎn)生的必然性；在傳統(tǒng)會計(jì)的基礎(chǔ)上，闡述了環(huán)境會計(jì)的目標(biāo)、假設(shè)、原則、核算對象，從環(huán)境會計(jì)要素的確認(rèn)、計(jì)量與環(huán)境會計(jì)報(bào)告的具體操作層面上進(jìn)行了初步探討，并建議以現(xiàn)行企業(yè)會計(jì)賬戶體系為基本框架，在原1級科目下增設(shè)相關(guān)環(huán)境會計(jì)核算明細(xì)科目，并據(jù)此數(shù)據(jù)編制環(huán)境會計(jì)報(bào)告。[關(guān)鍵字]環(huán)境環(huán)境會計(jì)理論框架EstablishtheFrameentalAccounting[Abstract]Foralongtime,th
3、etraditionalaccountingofourcountryignorestheimportantfunctiononsocialeconomicdevelopmentofecologicalenvironmentalresources,aseconomicenvironmentalproblemsicdevelopmentsrelyontheenvironmentofthepresentglobalizationofenvironmentalprotectionandthepresentsitu
4、ationofecologicalenvironment.Inrecentyears,alotofpersonagesofaccountingfieldinourcountryandrelevantpersonagescarryontheresearchoftheenvironmentalaccountingeachievement,butstilltherearealotofproblemstobesolved.Enteringintothe21stcentury,Chinaeconomyputfora
5、ndmoreandmoretosustainabledevelopment.AstheManagementofGreenSuppliesChain,GreenGDP,GreenoperationSystem,EnvironmentalAdministrativeSystemetc,therequisitionforenvironmentalaccountingismoreandmoreurgent.Thistextplanstocarryonthediscussiononthetheoryofenviro
6、nmentalaccounting.Regardsettinguptheaccountingtheoryframeoftheenvironmentasthegoal,setaboutfromtheenvironmentalaccounting’sessence,haveexplainedthecertaintythatenvironmentalaccountingproduced.Onthebasisoftraditionalaccounting,haveexplainedtheenvironmental
7、accountingsgoal,assumption,principles,checkedandcalculatedthetarget.Carryonthepreliminarydiscussionfromconcreteoperationaspectabouttheaffirmation,measurement,concreteofenvironmentalaccountingingredientandenvironmentalaccountingreport.Proposeregardingcurre
8、ntenterprisesaccountingaccountsystemasthebasicframe,setuprelevantenvironmentalaccountingtocheckandcalculatetheclassificationitemunderoriginalfirstclasssubject,andentalaccountingreportaccordingtothesedata.[Keyentenvi
