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1、---------------------------------------------------------------范文最新推薦------------------------------------------------------基于低碳經(jīng)濟(jì)的煤炭企業(yè)環(huán)境會(huì)計(jì)研究摘要煤炭企業(yè)在我國(guó)國(guó)民經(jīng)濟(jì)中占有重要地位。但同時(shí)不容忽視的是，煤炭企業(yè)給環(huán)境帶來了嚴(yán)重污染。當(dāng)下，嚴(yán)峻的環(huán)境問題已引起全球關(guān)注。煤炭企業(yè)對(duì)環(huán)境問題有著不可推卸的責(zé)任。目前，發(fā)展低碳經(jīng)濟(jì)發(fā)展已經(jīng)是全球性的戰(zhàn)略。明確煤炭企業(yè)環(huán)境會(huì)計(jì)的目標(biāo)和原則，并且對(duì)其各個(gè)要素進(jìn)行確認(rèn)和計(jì)量是構(gòu)建起環(huán)境會(huì)計(jì)體系的前提。而各個(gè)相關(guān)主體應(yīng)當(dāng)
2、思考并且采取有效措施來促進(jìn)煤炭企業(yè)環(huán)境會(huì)計(jì)的建立。構(gòu)建低碳經(jīng)濟(jì)模式下的環(huán)境會(huì)計(jì)體系是煤炭企業(yè)一個(gè)亟待解決的問題。關(guān)鍵詞：環(huán)境會(huì)計(jì)；煤炭企業(yè)；低碳7890外文摘要TitleEnvironmentalaccountingresearchofcoalenterprisesbasedonlow-carbon7/8---------------------------------------------------------------范文最新推薦------------------------------------------------------基于低碳經(jīng)濟(jì)的煤炭企業(yè)環(huán)境會(huì)計(jì)研究摘要煤炭企業(yè)
3、在我國(guó)國(guó)民經(jīng)濟(jì)中占有重要地位。但同時(shí)不容忽視的是，煤炭企業(yè)給環(huán)境帶來了嚴(yán)重污染。當(dāng)下，嚴(yán)峻的環(huán)境問題已引起全球關(guān)注。煤炭企業(yè)對(duì)環(huán)境問題有著不可推卸的責(zé)任。目前，發(fā)展低碳經(jīng)濟(jì)發(fā)展已經(jīng)是全球性的戰(zhàn)略。明確煤炭企業(yè)環(huán)境會(huì)計(jì)的目標(biāo)和原則，并且對(duì)其各個(gè)要素進(jìn)行確認(rèn)和計(jì)量是構(gòu)建起環(huán)境會(huì)計(jì)體系的前提。而各個(gè)相關(guān)主體應(yīng)當(dāng)思考并且采取有效措施來促進(jìn)煤炭企業(yè)環(huán)境會(huì)計(jì)的建立。構(gòu)建低碳經(jīng)濟(jì)模式下的環(huán)境會(huì)計(jì)體系是煤炭企業(yè)一個(gè)亟待解決的問題。關(guān)鍵詞：環(huán)境會(huì)計(jì)；煤炭企業(yè)；低碳7890外文摘要TitleEnvironmentalaccountingresearchofcoalenterprisesbasedonlow-ca
4、rbon7/8---------------------------------------------------------------范文最新推薦------------------------------------------------------economyAbstractCoalenterprisesplayanimportantroleinChina'snationaleconomy.Butatthesametime，itcannotbeoverlookedthatthecoalenterprisespollutetheenvironmentseriously.A
5、tthemoment,theseriousenvironmentalproblemscausetheattentionofglobalconcern.Coalenterpriseshaveaninescapableresponsibilityonenvironmentalissues.Facingthegloballow-carboneconomicdevelopmentstrategy,itshouldbeconsideredhowtorecognizeandmeasureofthecoalcompanies'environmentalaccountingelements,each
6、subjectshouldreflectandtakeeffectivemeasurestopromotetheestablishmentofthecoalenterprisesenvironmentalaccounting.Itisanurgentproblemforcoalenterprisestobuildtheenvironmentalaccountingsystemwhichisbasedonalowcarboneconomymode.7/8---------------------------------------------------------------范文最新推薦--
7、----------------------------------------------------一般情況下，要反映經(jīng)濟(jì)發(fā)展水平和經(jīng)濟(jì)增長(zhǎng)速度，必須依靠各種經(jīng)濟(jì)增長(zhǎng)指標(biāo)，但這些傳統(tǒng)的會(huì)計(jì)指標(biāo)并不能完全反映真實(shí)情況，有時(shí)在某種程度上，它們還會(huì)虛增國(guó)家富有程度，并且夸大人均收入和經(jīng)濟(jì)福利。因?yàn)樵趥鹘y(tǒng)會(huì)計(jì)方式核算的企業(yè)成本中，只計(jì)入了人造成本，對(duì)諸如自然資本等不可計(jì)價(jià)的成本不做考慮，這種做法無疑助長(zhǎng)了企業(yè)對(duì)社
