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1、本科畢業(yè)設(shè)計(jì)論文題目企業(yè)環(huán)境會(huì)計(jì)存在的問題及研究對(duì)策系別管理系專業(yè)會(huì)計(jì)學(xué)班級(jí)會(huì)計(jì)805班學(xué)號(hào)08020503學(xué)生姓名曹振梅指導(dǎo)老師肖穩(wěn)苗2012年6月23摘要摘要隨著科學(xué)技術(shù)迅速發(fā)展，在經(jīng)濟(jì)、科技發(fā)展時(shí)也帶來人類社會(huì)與生態(tài)環(huán)境之間出現(xiàn)了不協(xié)調(diào)的局面。多數(shù)企業(yè)在追求自身利益最大化的同時(shí)，往往過度開發(fā)和利用自然資源，最終導(dǎo)致在經(jīng)濟(jì)高速發(fā)展的同時(shí)，環(huán)境問題日益嚴(yán)峻。環(huán)境問題已經(jīng)成為一個(gè)全球性的問題。將環(huán)境活動(dòng)納入企業(yè)會(huì)計(jì)核算體系，真實(shí)反映企業(yè)經(jīng)濟(jì)活動(dòng)，披露環(huán)境會(huì)計(jì)信息，提高會(huì)計(jì)人員素質(zhì)完善相關(guān)法律法規(guī)，完善會(huì)計(jì)成本核算已經(jīng)
2、成為傳統(tǒng)會(huì)計(jì)面臨的新課題。要解決環(huán)境污染問題，需要把經(jīng)濟(jì)發(fā)展與環(huán)境問題協(xié)調(diào)起來，走可持續(xù)發(fā)展道路。開展環(huán)境會(huì)計(jì)信息披露、提高會(huì)計(jì)人員素質(zhì)、完善相關(guān)法律法規(guī)和完善會(huì)計(jì)成本核算的研究，促使企業(yè)在關(guān)注經(jīng)濟(jì)效益的同時(shí)關(guān)注環(huán)境效益，無論是對(duì)我國經(jīng)濟(jì)的可持續(xù)發(fā)展，還是對(duì)會(huì)計(jì)理論的創(chuàng)新和完善都具有十分重大的意義。本文主要介紹了環(huán)境會(huì)計(jì)中會(huì)計(jì)信息披露、會(huì)計(jì)成本核算中及會(huì)計(jì)相關(guān)法律法規(guī)會(huì)計(jì)人員素質(zhì)方面的現(xiàn)狀及問題，進(jìn)而對(duì)現(xiàn)狀的分析的從中得出原因，最后分析研究對(duì)策主要提出完善我國環(huán)境會(huì)計(jì)信息披露的對(duì)策建議，發(fā)揮政府在環(huán)境會(huì)計(jì)建設(shè)中的推動(dòng)
3、作用，完善會(huì)計(jì)法律法規(guī)并制定具體會(huì)計(jì)準(zhǔn)則及加速培養(yǎng)會(huì)計(jì)會(huì)計(jì)專業(yè)人員，建立環(huán)境會(huì)計(jì)審計(jì)制度以加強(qiáng)對(duì)環(huán)境會(huì)計(jì)的監(jiān)督和解決成本核算存在問題的主要對(duì)策。關(guān)鍵詞：環(huán)境信息披露制度政府引導(dǎo)完善法規(guī)環(huán)境監(jiān)督23ABSTRACTABSTRACTWiththerapiddevelopmentofscienceandtechnology,theeconomy,technologydevelopmentalsobringshumansocietyandecologicalenvironmenthasoccurredbetweentheco
4、ordinatedsituation.Mostoftheenterprisesinthepursuitofmaximizingtheirowninterestsatthesametime,oftenexcessiveexploitationandutilizationofnaturalresources,ultimatelyresultingintherapiddevelopmentoftheeconomy,theenvironmentproblemsareincreasinglyserious.Theenviron
5、mentalproblemhasbecomeaglobalissue.Environmentalactivitiesintotheenterpriseaccountingsystem,reflecttheeconomicactivitiesofenterprises,disclosureofenvironmentalaccountinginformation,improvethequalityofaccountingpersonnelandimproverelevantlawsandregulations,perfe
6、ctingtheaccountingcostaccountinghasbecomeanewsubjectfacedbythetraditionalaccounting.Tosolvetheproblemofenvironmentalpollution,theneedtocoordinateeconomicdevelopmentandenvironmentalissues,andtaketheroadofsustainabledevelopment.Developmentofenvironmentalaccountin
7、ginformationdisclosure,toimprovethequalityofaccountingpersonnel,improvetherelevantlawsandregulationsandimprovetheaccountingcostaccountingresearch,encourageenterprisestopayattentiontoeconomicbenefitsatthesametimeattentiontoenvironmentalbenefits,eitherforthesusta
8、inabledevelopmentofoureconomy,orontheaccountingtheoryofinnovationandperfectionisverysignificant.KEYWORDS:EnvironmentalAccountingCountermeasures23目錄目錄1緒論11.1本文研究的背景和意義11.2本文研
