發(fā)布時間：2019-03-21 19:45

【摘要】：近年來，隨著經(jīng)濟(jì)的不斷發(fā)展，世界各國對于環(huán)境問題的關(guān)注持續(xù)升溫，企業(yè)的環(huán)境責(zé)任和社會責(zé)任也備受關(guān)注，我國已提出“節(jié)能減排、低碳環(huán)�！钡目谔枺@就要求人們對環(huán)境問題更加重視，環(huán)境問題成為經(jīng)濟(jì)發(fā)展過程中不可忽視的重要問題，但目前環(huán)境在企業(yè)的發(fā)展中地位沒有得到足夠重視，環(huán)境會計從理論走上實踐任重而道遠(yuǎn)。 本文主要根據(jù)目前環(huán)境會計發(fā)展的現(xiàn)狀，，在前人關(guān)于環(huán)境會計的相關(guān)理論研究的基礎(chǔ)之上，結(jié)合我國企業(yè)環(huán)境會計發(fā)展和研究現(xiàn)狀，對環(huán)境會計的核算模型進(jìn)行深入的分析，并根據(jù)我國環(huán)境會計發(fā)展的特點和企業(yè)環(huán)境會計實施的可行性，對“五要素”模型進(jìn)行了改進(jìn)，構(gòu)建了改進(jìn)的“五要素”模型的環(huán)境會計報表及環(huán)境會計的核算體系，使環(huán)境會計更能體現(xiàn)社會責(zé)任。最后以國內(nèi)的某鋼鐵環(huán)保企業(yè)為例，對環(huán)境會計的應(yīng)用進(jìn)行了深入探討，并對實施效果進(jìn)行評價。通過以上深入研究和分析表明，改進(jìn)的“五要素”核算模型可以有效的記錄環(huán)境會計信息、核算環(huán)境會計的內(nèi)容，比較適合我國環(huán)境會計的實施，這些研究為我國環(huán)境會計的發(fā)展與實踐提供了參考和借鑒。
[Abstract]:In recent years, with the continuous development of the economy, the world's environmental concerns continue to rise, the environmental responsibility and social responsibility of enterprises have also been concerned, our country has put forward the slogan of "energy conservation, emission reduction, low-carbon environmental protection". This requires people to pay more attention to environmental issues, which have become an important issue that cannot be ignored in the course of economic development, but the status of the environment in the development of enterprises has not been paid enough attention at present. Environmental accounting has a long way to go from theory to practice. According to the present situation of environmental accounting development, on the basis of previous theoretical research on environmental accounting, combined with the development and research status of enterprise environmental accounting in China, this paper deeply analyzes the accounting model of environmental accounting. According to the characteristics of the development of environmental accounting in China and the feasibility of the implementation of environmental accounting in enterprises, the "five elements" model is improved, and the environmental accounting statements and accounting system of the improved "five elements" model are constructed. To make environmental accounting more representative of social responsibility. Finally, taking an environmental protection enterprise of iron and steel in China as an example, the application of environmental accounting is discussed deeply, and the effect of implementation is evaluated. Through the above-mentioned in-depth research and analysis, it is shown that the improved "five elements" accounting model can effectively record environmental accounting information and calculate the contents of environmental accounting, which is more suitable for the implementation of environmental accounting in China. These studies provide reference and reference for the development and practice of environmental accounting in China.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F235

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王永德;趙志剛;;黑龍江墾區(qū)實行環(huán)境會計核算初探[J];中國農(nóng)業(yè)會計;2007年10期

2 徐曉東;;淺析環(huán)境會計核算的構(gòu)建[J];中國科技信息;2008年04期

3 焦鈺媛;宋子義;;經(jīng)濟(jì)補(bǔ)償環(huán)境下的環(huán)境會計核算[J];中外企業(yè)家;2014年04期

4 王玉;關(guān)于環(huán)境會計核算的思考[J];事業(yè)財會;2004年04期

5 李紅艷;;企業(yè)環(huán)境會計核算面臨的困難及解決措施[J];會計之友(下);2007年01期

6 高素玲;高建立;;環(huán)境會計核算基本假設(shè)和原則探討[J];中國管理信息化(會計版);2007年07期

7 顧靖文;;淺析環(huán)境會計核算的基本假設(shè)[J];遼寧經(jīng)濟(jì);2009年12期

8 孔馨玉;;美國資源環(huán)境會計核算及其對我國的啟示[J];東方企業(yè)文化;2012年09期

9 張鴻;;淺談寧夏規(guī)模以上工業(yè)企業(yè)的環(huán)境會計核算[J];財經(jīng)界(學(xué)術(shù)版);2013年19期

10 余揚,徐一;關(guān)于環(huán)境會計問題的探討[J];事業(yè)財會;2000年02期

相關(guān)碩士學(xué)位論文 前5條

1 王巍;低碳經(jīng)濟(jì)視角下我國環(huán)境會計問題研究[D];東北財經(jīng)大學(xué);2011年

2 曹梅梅;宏觀環(huán)境會計問題研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2009年

3 賈燕;我國環(huán)境會計核算模型的改進(jìn)研究[D];武漢科技大學(xué);2014年

4 趙志剛;黑龍江墾區(qū)建立環(huán)境會計核算體系研究[D];黑龍江八一農(nóng)墾大學(xué);2008年

5 安劭健;企業(yè)環(huán)境會計核算模式及實務(wù)研究[D];西南財經(jīng)大學(xué);2007年

本文編號：2445263