環(huán)境會(huì)計(jì)確認(rèn)計(jì)量及信息披露工作

環(huán)境會(huì)計(jì)確認(rèn)計(jì)量及信息披露工作

畢業(yè)論文

環(huán)境會(huì)計(jì)確認(rèn)計(jì)量及信息披露工作
 
摘要：環(huán)境會(huì)計(jì)是1門(mén)新興的會(huì)計(jì)，環(huán)境會(huì)計(jì)的信息披露是環(huán)境會(huì)計(jì)的1個(gè)重要目標(biāo)，環(huán)境會(huì)計(jì)信息是企業(yè)環(huán)境行為和環(huán)境工作及其財(cái)務(wù)影響的信息。所以環(huán)境會(huì)計(jì)信息的確認(rèn)和計(jì)量方法在信息披露中占重要的非常位置。環(huán)境會(huì)計(jì)在我過(guò)經(jīng)歷了1段不長(zhǎng)的發(fā)展，但由于我過(guò)正處于會(huì)計(jì)改革的初級(jí)階段，也由于我過(guò)的特殊國(guó)情，所以我國(guó)環(huán)境會(huì)計(jì)的信息披露還存在不足，因此如何構(gòu)建我國(guó)環(huán)境會(huì)計(jì)的信息披露模式也成了目前環(huán)境會(huì)計(jì)研究的1項(xiàng)重要內(nèi)容。。
關(guān)鍵詞：環(huán)境會(huì)計(jì)；環(huán)境信息披露；環(huán)境會(huì)計(jì)的確認(rèn)；環(huán)境會(huì)計(jì)的計(jì)量
                                Affirmation and Measurement of the Environmental               Accountant and Disclosure of Information
 
Abstract: Environmental accountant is new developing accountant, environmental disclosure of information of accountant environmental first important goal of accountant, the accounting information of the environment is the information that behavior of environment of an enterprise and environment work and financial affairs influence . So the affirmation of the accounting information of the environment and metering method take the important extraordinary position in the disclosure of information. Environmental accountant is it go through one long development to pass in me, but because I is it at accounting primary stage in reform to pass, because of the special national conditions which I pass too, so the disclosure of information of the environmental accountant of our country exists insufficiently, so how structure of our country environmental information announcing mode of accountant become environmental an important content that accountant study at present too.
Key words: Environmental accountant; Environmental disclosure of information; Affirmation of the environmental accountant; Measurement of the environmental accountant

目　錄

引言
1、環(huán)境會(huì)計(jì)的概念……………………………………………………………………………………1
2、環(huán)境會(huì)計(jì)的確認(rèn)……………………………………………………………………………………1
（1）環(huán)境資產(chǎn)的確認(rèn)和特征…………………………………………………………………………2
（2）環(huán)境費(fèi)用的確認(rèn)和特征…………………………………………………………………………3
（3）環(huán)境效益的確認(rèn)和特征…………………………………………………………………………3
3、環(huán)境會(huì)計(jì)的計(jì)量……………………………………………………………………………………4
（1）恢復(fù)費(fèi)用法………………………………………………………………………………………4
（2）防護(hù)費(fèi)用法………………………………………………………………………………………4
（3）市場(chǎng)價(jià)值法………………………………………………………………………………………5
（4）人力資本法………………………………………………………………………………………5
4、環(huán)境會(huì)計(jì)的信息披露………………………………………………………………………………6
（1）環(huán)境會(huì)計(jì)信息披露的模式………………………………………………………………………6
（2）在我國(guó)開(kāi)展環(huán)境會(huì)計(jì)信息披露工作的相關(guān)建議………………………………………………7
（3）構(gòu)建適用我國(guó)實(shí)際情況的環(huán)境會(huì)計(jì)信息披露模式……………………………………………7
結(jié)束語(yǔ) …………………………………………………………………………………………………8
參考文獻(xiàn)………………………………………………………………………………………………8

 

引言
自然環(huán)境包括地理位置、氣候、地形、各種自然資源，它是人類賴以生存和發(fā)展的基本條件。人類本身就是自然界長(zhǎng)期發(fā)展的產(chǎn)物，自然環(huán)境對(duì)人類的生存及任何人類活動(dòng)有著直接和間接的影響。生態(tài)環(huán)境是企業(yè)資金周轉(zhuǎn)的支持系統(tǒng)。從整個(gè)經(jīng)濟(jì)系統(tǒng)看，環(huán)境向經(jīng)濟(jì)系統(tǒng)提供原材料和能源，同時(shí)原材料和能源在生產(chǎn)過(guò)程和消費(fèi)過(guò)程以污染物或廢棄物的方式回歸大自然，由自然環(huán)境消化吸收。倘若對(duì)環(huán)境資源的消耗和污染超過(guò)環(huán)境的自生能力和吸收凈化能力，而又不給以足夠的補(bǔ)償，就必然引起環(huán)境資源過(guò)度貶值，失去環(huán)境系統(tǒng)的有力支持，也就喪失了經(jīng)濟(jì)發(fā)展的可持續(xù)性。環(huán)境資源的損耗和補(bǔ)償過(guò)程在傳統(tǒng)會(huì)計(jì)中得不到反映，企業(yè)努力追求自身利益的最大化，往往是對(duì)環(huán)境資源的損耗大大超過(guò)補(bǔ)償，造成環(huán)境資源的不合理開(kāi)發(fā)，環(huán)境惡化越來(lái)越嚴(yán)重。會(huì)計(jì)作為人類對(duì)社會(huì)經(jīng)濟(jì)的管理活動(dòng)，必須從人類全部社會(huì)經(jīng)濟(jì)活動(dòng)和整個(gè)生態(tài)環(huán)境的大視角出發(fā)，而不能將經(jīng)濟(jì)活動(dòng)僅僅局限在沒(méi)有生態(tài)的環(huán)境之中。由于傳統(tǒng)會(huì)計(jì)理論只強(qiáng)調(diào)提高經(jīng)濟(jì)效益的單目標(biāo)決策，不但導(dǎo)致環(huán)境效益和社會(huì)效益下降，也危及經(jīng)濟(jì)效益的未來(lái)可實(shí)現(xiàn)性，社會(huì)環(huán)境問(wèn)題層出不窮，同時(shí)，經(jīng)濟(jì)增長(zhǎng)也難以持續(xù)。所以會(huì)計(jì)核算要更多更切合實(shí)際地考慮人類所處的自然環(huán)境和生活環(huán)境中與人類社會(huì)經(jīng)濟(jì)活動(dòng)的各種相關(guān)因素。建立環(huán)境會(huì)計(jì)，就是要客觀地反映企業(yè)對(duì)環(huán)境資源的損耗和補(bǔ)償過(guò)程，讓社會(huì)和國(guó)家

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