本文選題：生態(tài)會(huì)計(jì)　切入點(diǎn)：煤炭企業(yè)　出處：《山東科技大學(xué)》2017年碩士論文

【摘要】：當(dāng)今社會(huì)下,煤炭企業(yè)遇到前所未有的重大困難,由于自身粗獷式的發(fā)展方式以及不重視生態(tài)環(huán)境保護(hù),對(duì)資源的大規(guī)模浪費(fèi)使得其與當(dāng)前國(guó)家提出的“加強(qiáng)生態(tài)文明建設(shè),創(chuàng)建美麗家園,堅(jiān)持可持續(xù)發(fā)展戰(zhàn)略”等方針政策背道而馳�！睹禾抗I(yè)協(xié)會(huì)關(guān)于煤炭工業(yè)“十三五”基本建設(shè)的指導(dǎo)意見》曾指出,推動(dòng)煤炭建設(shè)健康發(fā)展是保障國(guó)家能源安全的重要基礎(chǔ),是促進(jìn)國(guó)家生態(tài)文明建設(shè)的巨大保障。因此,作為企業(yè)重要管理工具的會(huì)計(jì)系統(tǒng)也要在企業(yè)生態(tài)化經(jīng)營(yíng)過程中發(fā)揮更大的作用,應(yīng)首當(dāng)其沖進(jìn)行會(huì)計(jì)改革,實(shí)施生態(tài)會(huì)計(jì),提供較為全面的生態(tài)信息,促進(jìn)企業(yè)長(zhǎng)遠(yuǎn)發(fā)展將勢(shì)在必行。本文主要在國(guó)內(nèi)外學(xué)者對(duì)生態(tài)會(huì)計(jì)研究成果基礎(chǔ)之上,結(jié)合可持續(xù)發(fā)展、產(chǎn)權(quán)理論、生態(tài)價(jià)值、外部性理論、生態(tài)核算方法、生態(tài)經(jīng)濟(jì)模式以及傳統(tǒng)財(cái)務(wù)會(huì)計(jì)、環(huán)境會(huì)計(jì)等理論的相關(guān)知識(shí),建立生態(tài)會(huì)計(jì)基本理論基礎(chǔ),明確生態(tài)會(huì)計(jì)的涵義、目標(biāo)、假設(shè)、原則以及會(huì)計(jì)要素的確認(rèn)計(jì)量等內(nèi)容。并在此理論基礎(chǔ)之上,結(jié)合煤炭企業(yè)會(huì)計(jì)核算現(xiàn)狀,分析煤炭企業(yè)會(huì)計(jì)核算的不足以及實(shí)施生態(tài)會(huì)計(jì)核算的必要性、可行性、重難點(diǎn),建立符合我國(guó)煤炭企業(yè)當(dāng)前情況的生態(tài)會(huì)計(jì)核算體系和會(huì)計(jì)信息披露模式,主要從我國(guó)煤炭企業(yè)生態(tài)會(huì)計(jì)要素界定、確認(rèn)、計(jì)量,會(huì)計(jì)賬戶的設(shè)置、核算體系的設(shè)計(jì)以及信息披露模式的選擇、設(shè)計(jì)幾個(gè)方面進(jìn)行展開重點(diǎn)研究。另外,將其研究成果應(yīng)用于特定煤炭企業(yè)實(shí)際生產(chǎn)經(jīng)營(yíng)業(yè)務(wù)之中,以增強(qiáng)成果的可行性和實(shí)用性。本文通過研究煤炭企業(yè)生態(tài)會(huì)計(jì)核算體系,會(huì)向信息需求者提供更加全面、準(zhǔn)確的生態(tài)信息,有助于經(jīng)營(yíng)決策的正確性,對(duì)改善我國(guó)煤炭企業(yè)面臨的現(xiàn)狀提供幫助,也為我國(guó)生態(tài)會(huì)計(jì)理論的發(fā)展和相關(guān)行業(yè)的會(huì)計(jì)核算提供一定的參考和借鑒。
[Abstract]:In today's society, coal enterprises meet with unprecedented great difficulties. Due to their rough development mode and the lack of attention to the protection of ecological environment, the large-scale waste of resources makes them and the current state put forward "strengthen the construction of ecological civilization".Building a beautiful home and adhering to the strategy of sustainable development run counter to other principles and policies. The guiding opinion of the Coal Industry Association on the capital construction of the coal industry in the 13th Five-Year Plan has pointed out thatTo promote the healthy development of coal construction is an important foundation to ensure the national energy security and a great guarantee to promote the construction of national ecological civilization.Therefore, the accounting system, which is an important management tool for enterprises, should play a greater role in the process of enterprise ecological management, and should bear the brunt of accounting reform, implement ecological accounting, and provide more comprehensive ecological information.It is imperative to promote the long-term development of enterprises.Based on the research achievements of domestic and foreign scholars on ecological accounting, this paper combines sustainable development, property right theory, ecological value, externality theory, ecological accounting method, ecological economic model and traditional financial accounting.The basic theoretical basis of ecological accounting is established, and the meaning, objectives, assumptions, principles and accounting elements of ecological accounting are defined.On the basis of this theory, combined with the present situation of coal enterprise accounting, this paper analyzes the shortage of coal enterprise accounting and the necessity, feasibility and difficulty of implementing ecological accounting.To establish an ecological accounting accounting system and accounting information disclosure model in line with the current situation of coal enterprises in China, mainly from the definition, confirmation, measurement and setting of accounting accounts of the ecological accounting elements of coal enterprises in China,The design of accounting system and the choice of information disclosure mode.In addition, the research results are applied to the actual production and operation of specific coal enterprises in order to enhance the feasibility and practicability of the results.By studying the ecological accounting system of coal enterprises, this paper will provide more comprehensive and accurate ecological information to the information demanders, which will be helpful to the correctness of the management decisions and to the improvement of the present situation faced by the coal enterprises in our country.It also provides some reference for the development of ecological accounting theory and the accounting of related industries.
【學(xué)位授予單位】：山東科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：X322;F426.21;F406.7

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