本文關(guān)鍵詞： 生態(tài)發(fā)展 環(huán)境敏感企業(yè) 環(huán)境會(huì)計(jì)披露　出處：《企業(yè)經(jīng)濟(jì)》2017年09期 　論文類(lèi)型：期刊論文

【摘要】：在生態(tài)環(huán)境不斷惡化的背景下,基于生態(tài)補(bǔ)償而產(chǎn)生的環(huán)境會(huì)計(jì)理論已經(jīng)成為會(huì)計(jì)理論新的研究方向,但這些研究大多還停留在環(huán)境會(huì)計(jì)的理論層面,具體實(shí)踐的核算和披露尚不完善。本文結(jié)合國(guó)內(nèi)外相關(guān)學(xué)者的研究,基于生態(tài)發(fā)展的理論視角,選取環(huán)境敏感礦產(chǎn)企業(yè)作為研究對(duì)象,闡述其環(huán)境會(huì)計(jì)信息披露較少、要素難以核算、披露主動(dòng)性不強(qiáng)等客觀事實(shí),分析其存在的環(huán)境會(huì)計(jì)立法不健全、監(jiān)管形式單一、公眾參與意識(shí)不強(qiáng)等問(wèn)題,并提出完善立法、明確要素計(jì)量、制定其他配套措施以及設(shè)置相關(guān)會(huì)計(jì)科目等解決建議。
[Abstract]:Under the background of the deterioration of ecological environment, the environmental accounting theory based on ecological compensation has become a new research direction of accounting theory, but most of these studies remain at the theoretical level of environmental accounting. The specific practice of accounting and disclosure is not perfect. Based on the research of domestic and foreign scholars, based on the theoretical perspective of ecological development, select the environmentally sensitive mineral enterprises as the research object, explain that the environmental accounting information disclosure is less. Factors are difficult to account, disclosure initiative is not strong and other objective facts, analysis of its existing environmental accounting legislation is not perfect, the form of supervision is single, the public participation awareness is not strong, and put forward to perfect legislation, make clear the measurement of elements, etc. Develop other supporting measures and set up related accounting subjects and other solutions.
【作者單位】： 東華理工大學(xué)經(jīng)管學(xué)院;
【基金】：2014年度東華理工大學(xué)地質(zhì)經(jīng)濟(jì)與管理研究中心開(kāi)放基金項(xiàng)目“基于江西省礦產(chǎn)資源可持續(xù)發(fā)展視角的環(huán)境會(huì)計(jì)問(wèn)題研究”(項(xiàng)目編號(hào):14gl04) 江西省科技廳軟科學(xué)研究計(jì)劃項(xiàng)目“低碳經(jīng)濟(jì)與江西鈾礦業(yè)發(fā)展互動(dòng)機(jī)制研究”(項(xiàng)目編號(hào):2010DR01101)
【分類(lèi)號(hào)】：F406.7;F426.1;X196
，

本文編號(hào)：1503490