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《會(huì)計(jì)畢業(yè)論文—環(huán)境會(huì)計(jì)披露的問題分析及對(duì)策研究》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫。
1、環(huán)境會(huì)計(jì)披露的問題分析及對(duì)策研究摘要從環(huán)境會(huì)計(jì)的發(fā)展歷程來看，環(huán)境會(huì)計(jì)信息披露是最早進(jìn)入實(shí)踐的。雖然環(huán)境污染的嚴(yán)重性已經(jīng)引起社會(huì)的關(guān)注，但是環(huán)境保護(hù)在實(shí)踐屮仍然沒有真正實(shí)施起來。我國政府部門對(duì)環(huán)境污染不夠重視，法律法規(guī)的空口點(diǎn)很多，社會(huì)大眾沒有真止將環(huán)境保護(hù)納入實(shí)踐。金業(yè)一味地追逐經(jīng)濟(jì)利益不顧環(huán)境污染對(duì)社會(huì)、對(duì)人類造成的威脅。目前，企業(yè)披露的環(huán)境會(huì)計(jì)信息主要出現(xiàn)在企業(yè)的年度報(bào)告中。盡管如此并不是所有企業(yè)披購了環(huán)境會(huì)計(jì)信息而口企業(yè)的年報(bào)中披露的壞境會(huì)計(jì)信息仍然是零散的，沒有規(guī)律可循的?？梢?，環(huán)境會(huì)計(jì)信息的披露缺乏披露動(dòng)力，缺乏明確的披露主休，缺乏統(tǒng)一
2、的披露形式。總結(jié)而言，環(huán)境會(huì)計(jì)信息披露缺乏一個(gè)系統(tǒng)、完善的披露體系。論文采用規(guī)范研究的方法對(duì)我國企業(yè)環(huán)境會(huì)計(jì)信息披露問題進(jìn)行了研究。首先對(duì)現(xiàn)階段我國上市企業(yè)的壞境會(huì)計(jì)信息披露現(xiàn)狀進(jìn)行分析，找出存在的問題，并分析產(chǎn)生這些問題的原因。進(jìn)而構(gòu)建我國企業(yè)環(huán)境會(huì)計(jì)信息披露的框架。對(duì)環(huán)境會(huì)計(jì)信息披露的法規(guī)以及會(huì)計(jì)規(guī)范進(jìn)行了具休的設(shè)計(jì)，并主張采用補(bǔ)充報(bào)告的形式披露企業(yè)環(huán)境會(huì)計(jì)信息。同時(shí)，從環(huán)境保護(hù)的角度將表內(nèi)的環(huán)境會(huì)計(jì)信息從傳統(tǒng)的會(huì)計(jì)信息中獨(dú)立出來，并對(duì)應(yīng)設(shè)置了會(huì)計(jì)科目。同時(shí)對(duì)資產(chǎn)負(fù)債表和利潤表進(jìn)行了設(shè)計(jì)。關(guān)鍵詞環(huán)境會(huì)計(jì)；信息披露；環(huán)境會(huì)計(jì)要素Researcho
3、nEnvironmentalAccountingDisclosureProblemAnalysisandCountermeasureAbstractFromthedevelopmentoftheenvironmentalaccounting,environmentalaccountinginformationdisclosureisthefirsttoenterthepractice.Althoughtheseverityoftheenvironmentalpollutionhasarousedtheconcernofthecommunity,bu
4、ttheenvironmentalprotectioninpracticeisstillnottoimplementreal.Ourcountrygovernmentdepartmentsresponsibleforenvironmentalpollutionseriouslynotquite,pointblankmanylawsandregulations,thepublicdidnotreallybringintoenvironmentalprotectionpractice.Theenterpriseblindlypursuingeconom
5、icbenefitstosociety,regardlessofenvironmentalpollutiononthehumanthreat.Atpresent,theenterpriseenvironmentaccountinginformationdisclosedtheappearsmainlyincorporateannualreports.Thoughnotallcorporatedisclosureofenvironmentalaccountinginformationandthecorporateannualreportdisclos
6、ureofenvironmentalaccountinginformationisstillfragmented,nottofollowthelaw.Visible,theenvironmentaccountinginformationdisclosedthelackofdisclosureofpower,lackofcleardisclosure,thelackofuniformdisclosureform.Inconclusion,theenvironmentaccountinginformationdisclosedthelackofasys
7、tem,toimprovetheinformationdisclosuresystem?Paperadoptsnormativeresearchmethodtoourcountryenterpriseenvironmentalaccountinginformationdisclosureproblemswerestudied.Firstly,thepresentstageourcountrylistedenterpriseenvironmentalaccountinginformationdisclosuresituationanalysis,fi
8、ndouttheexistingproblems,andanalyzedthereasonsfortheseproblem
