摘 要
在进行了全面的改革之后，我们国家的经济发展取得了巨大的进步。但是，在这个过程中，我们所面对的最主要的问题就是我们所要面对的问题，这对我们国家的可持续发展造成了很大的威胁。所以，在可持续发展的大背景下，对公司进行环境管理的成本和支出等方面的核算，也就应运而生。要想解决全球性的环保问题，并提高公司的将来的竞争能力，公司的环保会计核算体系至关重要。但是，当前，国内许多公司为了减少其在公司的经营活动中的成本，并没有主动地将环保会计纳入到公司内部，事实上，许多公司对环保会计的概念还存在着认识不足的情况。所以，为了促进我国的企业实现环保会计，有很大的必要性和紧迫性。
关键词：环境会计核算；体系构建；独立核算
ABSTRACT
After the comprehensive reform, our country's economic development has made great progress. However, in this process, the most important problem we face is the problem we have to face, which poses a great threat to the sustainable development of our country. Therefore, in the context of sustainable development, the accounting of environmental management costs and expenditures of the company came into being. In order to solve global environmental protection problems and improve the company's future competitiveness, the company's environmental accounting system is crucial. However, at present, many domestic companies have not actively incorporated environmental accounting into the company in order to reduce their costs in the company's business activities. In fact, many companies still have insufficient understanding of the concept of environmental accounting. Therefore, in order to promote the realization of environmental accounting in China's enterprises, there is great necessity and urgency.
KEY WORDS: Environmental accounting; System construction; Independent accounting
目 录
第1章 绪论 3
1.1 研究的背景及意义 3
1.2 国内外研究现状 3
第2章 环境会计核算相关理论基础 4
2.1 环境资源价值理论 4
2.2 可持续发展理论 5
第3章 B钢铁公司环境会计核算存在的问题 5
3.1 我国缺乏应用环境会计的强制性政策 5
3.2 未形成独立的环境会计核算体系 6
3.3 环境会计信息披露缺少框架和数据支撑 6
第4章 B钢铁公司环境会计核算的保障措施 7
4.1 完善我国环境会计准则和法律法规 7
4.2 增强企业环境会计方面的资源与能力建设 7
4.3 加强环境会计信息披露和理论实践 8
参考文献 9
致谢 10
在进行了全面的改革之后，我们国家的经济发展取得了巨大的进步。但是，在这个过程中，我们所面对的最主要的问题就是我们所要面对的问题，这对我们国家的可持续发展造成了很大的威胁。所以，在可持续发展的大背景下，对公司进行环境管理的成本和支出等方面的核算，也就应运而生。要想解决全球性的环保问题，并提高公司的将来的竞争能力，公司的环保会计核算体系至关重要。但是，当前，国内许多公司为了减少其在公司的经营活动中的成本，并没有主动地将环保会计纳入到公司内部，事实上，许多公司对环保会计的概念还存在着认识不足的情况。所以，为了促进我国的企业实现环保会计，有很大的必要性和紧迫性。
关键词：环境会计核算；体系构建；独立核算
ABSTRACT
After the comprehensive reform, our country's economic development has made great progress. However, in this process, the most important problem we face is the problem we have to face, which poses a great threat to the sustainable development of our country. Therefore, in the context of sustainable development, the accounting of environmental management costs and expenditures of the company came into being. In order to solve global environmental protection problems and improve the company's future competitiveness, the company's environmental accounting system is crucial. However, at present, many domestic companies have not actively incorporated environmental accounting into the company in order to reduce their costs in the company's business activities. In fact, many companies still have insufficient understanding of the concept of environmental accounting. Therefore, in order to promote the realization of environmental accounting in China's enterprises, there is great necessity and urgency.
KEY WORDS: Environmental accounting; System construction; Independent accounting
目 录
第1章 绪论 3
1.1 研究的背景及意义 3
1.2 国内外研究现状 3
第2章 环境会计核算相关理论基础 4
2.1 环境资源价值理论 4
2.2 可持续发展理论 5
第3章 B钢铁公司环境会计核算存在的问题 5
3.1 我国缺乏应用环境会计的强制性政策 5
3.2 未形成独立的环境会计核算体系 6
3.3 环境会计信息披露缺少框架和数据支撑 6
第4章 B钢铁公司环境会计核算的保障措施 7
4.1 完善我国环境会计准则和法律法规 7
4.2 增强企业环境会计方面的资源与能力建设 7
4.3 加强环境会计信息披露和理论实践 8
参考文献 9
致谢 10
