本文選題：環(huán)境會(huì)計(jì) + 林業(yè)經(jīng)濟(jì)��； 參考：《中國(guó)林業(yè)科學(xué)研究院》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展，人類在對(duì)環(huán)境展開(kāi)利用的同時(shí)也帶來(lái)了巨大的環(huán)境污染，環(huán)境本生具有一定的自凈功能，能夠在一定范圍內(nèi)抵消因污染而帶來(lái)的負(fù)面影響，但就我國(guó)目前的環(huán)境污染現(xiàn)狀來(lái)看，它已遠(yuǎn)遠(yuǎn)超過(guò)環(huán)境自凈的極限。在各種有關(guān)環(huán)境污染的數(shù)據(jù)面前，，各國(guó)政府不得不投入大量的人力物力在環(huán)境污染的治理上。 林業(yè)作為我國(guó)一項(xiàng)支柱產(chǎn)業(yè)，對(duì)經(jīng)濟(jì)的發(fā)展起到舉足輕重的作用，但也難逃環(huán)境污染的侵蝕。全球十大環(huán)境問(wèn)題：氣候變暖、臭氧層破壞、酸雨蔓延、森林銳減、土地荒漠化、大氣污染、水體污染、海洋污染、生物多樣性減少、固體廢物污染無(wú)一例外的與林業(yè)發(fā)展有關(guān)。鑒于林業(yè)發(fā)展對(duì)環(huán)境的重要影響，必須加強(qiáng)林業(yè)經(jīng)濟(jì)中的環(huán)境治理和保護(hù)工作，環(huán)境會(huì)計(jì)因此有了用武之地。在綜合分析環(huán)境會(huì)計(jì)應(yīng)用到林業(yè)經(jīng)濟(jì)的優(yōu)勢(shì)和劣勢(shì)后，本文認(rèn)為環(huán)境會(huì)計(jì)在林業(yè)經(jīng)濟(jì)中的應(yīng)用顯得非常必要。 最后，本文以傳統(tǒng)會(huì)計(jì)理論為依據(jù)，提出在大背景下的政策和建議和具體的應(yīng)用思路和方法。在大背景下，國(guó)家的政策和法律法規(guī)為環(huán)境會(huì)計(jì)在林業(yè)經(jīng)濟(jì)中的應(yīng)用應(yīng)提供哪些支持，這主要包括推進(jìn)環(huán)境會(huì)計(jì)立、法加強(qiáng)環(huán)境會(huì)計(jì)理論和方法研究、加強(qiáng)培養(yǎng)從事環(huán)境會(huì)計(jì)工作的專業(yè)人員。在具體的會(huì)計(jì)核算中的具體思路應(yīng)主要包括傳統(tǒng)會(huì)計(jì)核算科目的變動(dòng)、環(huán)境會(huì)計(jì)核算要素的確認(rèn)、環(huán)境會(huì)計(jì)要素的計(jì)量、環(huán)境會(huì)計(jì)要素的披露。
[Abstract]:With the development of economy, human beings have brought huge environmental pollution while using the environment, which has a certain self-purification function, and can counteract the negative effects caused by pollution in a certain range. But according to the present situation of environmental pollution in China, it has far exceeded the limit of environmental self-purification. In front of all kinds of environmental pollution data, governments have to invest a lot of manpower and material resources in environmental pollution control. Forestry, as a pillar industry in China, plays an important role in the development of economy, but it is hard to escape the erosion of environmental pollution. Ten global environmental issues: global warming, ozone layer destruction, acid rain, deforestation, desertification, air pollution, water pollution, marine pollution, reduced biodiversity, Solid waste pollution is related to forestry development without exception. In view of the important influence of forestry development on the environment, it is necessary to strengthen the environmental management and protection in forestry economy. After analyzing the advantages and disadvantages of the application of environmental accounting to forestry economy, this paper thinks that the application of environmental accounting in forestry economy is very necessary. Finally, based on the traditional accounting theory, this paper puts forward the policies and suggestions and specific application ideas and methods under the background. Under the background, what support should be provided by national policies, laws and regulations for the application of environmental accounting in forestry economy, which mainly includes promoting the establishment of environmental accounting and strengthening the research of environmental accounting theories and methods, Strengthen the training of professional personnel engaged in environmental accounting. The concrete ideas in the specific accounting should mainly include the change of traditional accounting subjects, the confirmation of environmental accounting elements, the measurement of environmental accounting elements, and the disclosure of environmental accounting elements.
【學(xué)位授予單位】：中國(guó)林業(yè)科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F326.2;F235

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張黎華;;丹東市林業(yè)發(fā)展的SWOT分析[J];現(xiàn)代農(nóng)業(yè)科技;2013年09期

2 張宏軍;;西方外部性理論研究述評(píng)[J];經(jīng)濟(jì)問(wèn)題;2007年02期

3 白s

本文編號(hào)：1887366