本文關(guān)鍵詞：林紙一體化企業(yè)環(huán)境會(huì)計(jì)的研究　出處：《中南林業(yè)科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 林紙一體化企業(yè) 可持續(xù)發(fā)展 環(huán)境會(huì)計(jì) 核算體系 信息披露

【摘要】：造紙業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)中重要的基礎(chǔ)性行業(yè),也是水污染、大氣污染、固體廢物和噪聲污染極為嚴(yán)重的行業(yè),屬于我國(guó)污染最嚴(yán)重的行業(yè)之一,同時(shí)也是我國(guó)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的重點(diǎn)行業(yè)之一。縱觀歷史與全局,除少數(shù)發(fā)達(dá)國(guó)家的造紙行業(yè)外,幾乎所有國(guó)家的造紙行業(yè)都面臨著林木資源短缺和環(huán)境惡化問題。因此,為了人類的可持續(xù)發(fā)展,林紙一體化成為世界造紙工業(yè)的發(fā)展趨勢(shì)。我國(guó)于2005年公布的《產(chǎn)業(yè)結(jié)構(gòu)調(diào)整目錄》指出：將達(dá)到一定規(guī)模的“林紙一體化項(xiàng)目”劃為鼓勵(lì)類項(xiàng)目。林紙一體化是指造紙行業(yè)自行開發(fā)和利用林業(yè)資源,并將生產(chǎn)經(jīng)營(yíng)活動(dòng)和生態(tài)環(huán)境保護(hù)緊密聯(lián)系起來,使得整個(gè)造紙行業(yè)進(jìn)行科學(xué)管理。 在林紙一體化企業(yè)施行環(huán)境會(huì)計(jì)核算,把因環(huán)境事項(xiàng)而發(fā)生的資產(chǎn)、負(fù)債、支出和收益等情況從原來會(huì)計(jì)核算系統(tǒng)中分離出來,單獨(dú)進(jìn)行核算與反映,以引起管理當(dāng)局對(duì)環(huán)境問題的重視,不僅是國(guó)家環(huán)境保護(hù)政策的要求,也是加強(qiáng)林紙一體化企業(yè)管理的客觀需要。將環(huán)境會(huì)計(jì)理論和林紙一體化企業(yè)生產(chǎn)實(shí)踐結(jié)合起來,通過林紙一體化企業(yè)環(huán)境會(huì)計(jì)核算體系的實(shí)際應(yīng)用,分析林紙一體化企業(yè)生產(chǎn)對(duì)環(huán)境的負(fù)面影響以及其采取環(huán)保措施的效果,對(duì)于林紙一體化企業(yè)的可持續(xù)發(fā)展具有重大意義。 本文從構(gòu)建我國(guó)環(huán)境會(huì)計(jì)理論和實(shí)務(wù)體系的意義及現(xiàn)實(shí)出發(fā),以林紙一體化企業(yè)這一微觀主體為研究對(duì)象,在歸納總結(jié)國(guó)內(nèi)外對(duì)環(huán)境污染問題和環(huán)境會(huì)計(jì)研究的基礎(chǔ)上,結(jié)合林紙一體化企業(yè)生產(chǎn)經(jīng)營(yíng)的特點(diǎn),從林紙一體化企業(yè)實(shí)施可持續(xù)發(fā)展戰(zhàn)略實(shí)際出發(fā),提出了我國(guó)林紙一體化企業(yè)環(huán)境會(huì)計(jì)核算體系的基本框架,并對(duì)其可行性和科學(xué)性進(jìn)行了實(shí)證研究,為林紙一體化企業(yè)實(shí)施可持續(xù)發(fā)展和推行環(huán)境會(huì)計(jì)提供了思路和方法。 文章共設(shè)八部分內(nèi)容,第一部分,緒論；第二部分,環(huán)境會(huì)計(jì)基本理論概述；第三部分,林紙一體化企業(yè)實(shí)施環(huán)境會(huì)計(jì)的必要性；第四部分,林紙一體化企業(yè)環(huán)境會(huì)計(jì)核算體系的構(gòu)建;第五部分,林紙一體化企業(yè)環(huán)境會(huì)計(jì)信息披露的研究;第六部分,林紙一體化企業(yè)環(huán)境會(huì)計(jì)的實(shí)證分析；第七部分,林紙一體化企業(yè)實(shí)施環(huán)境會(huì)計(jì)面臨的問題及其對(duì)策；第八部分,結(jié)論。
[Abstract]:Paper industry is an important basic industry of national economy in our country, and water pollution, air pollution, solid waste and noise pollution is very serious in the industry, is one of China's most polluted industries, is also one of the key industries of China's industrial structure adjustment. Throughout history and global, with the exception of a few developed countries papermaking industry, almost all of the country's paper industry are facing a shortage of forest resources and environment deterioration. Therefore, in order to human sustainable development, forestry paper integration has become the trend of development of world paper industry. In 2005 China published "industrial restructuring Directory > that will reach a certain size of the" forestry paper integration project "as to encourage projects. The integration of forest paper refers to the paper industry to the development and utilization of forestry resources, and the production and business activities and the protection of the ecological environment are closely linked, so that Scientific management is carried out throughout the paper industry.
The implementation of environmental accounting in the forestry paper integration enterprise, due to environmental issues of assets, liabilities, expenses and income situation is separated from the original accounting system, separate accounting and management authorities to reflect, due to the importance of environmental issues, not only is the policy of the state environmental protection requirements, is also the objective needs to strengthen forestry paper integration enterprise management. The production practice of accounting theory and forestry paper integration enterprise environment together, through the practical application of the system of forestry paper integration enterprise environment accounting, analysis of forestry paper integration enterprise production and a negative impact on the environment and its effects to environment protection measures, is of great significance for the sustainable development of forestry paper integration enterprise.
This article from the significance and practical construction of environmental accounting theory and practice system of our country, the micro subject to forestry paper integration enterprise as the research object, based on summarizing the problem of environmental pollution and environmental accounting research at home and abroad, combined with the characteristics of production and management of forestry paper integration enterprise, from the implementation of the sustainable forestry paper integration enterprise the development strategy of reality, puts forward the basic framework of forestry paper integration enterprise environmental accounting system in China, and the feasibility and scientificity of empirical research, provides the ideas and methods of sustainable development and the implementation of environmental accounting for the forestry paper integration enterprise.
This paper consists of eight parts, the first part, introduction; second part, an overview of the basic theory of environmental accounting; the third part, the necessity of implementing environmental accounting of forestry paper integration; the fourth part, the construction of forestry paper integration enterprise environmental accounting system; the fifth part, the research of environmental accounting information disclosure of forestry paper integration; sixth in part, empirical analysis of forestry paper integration enterprise environmental accounting; the seventh part, the environmental accounting problems and Countermeasures of the implementation of forestry paper integration enterprise; the eighth part, conclusion.

【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.83

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