环境成本会计体系与审计方法研究
摘 要
本文探讨了当前环境成本会计体系和审计方法存在的问题和挑战。环境成本是指企业为保护环境所产生的成本，包括直接花费和间接成本。环境成本计量、披露和审计已成为企业可持续发展的推动力之一。然而，当前环境成本的会计体系和审计方法存在许多问题和挑战，如环境信息披露不规范、环境成本识别和计量难度大、审计对象缺乏规范等。本文提出了加强企业环境成本信息披露水平、建立完善的环境成本审计制度和增强企业环境意识和责任意识等三方面的改进建议，以期推动企业更好的履行环保责任和实现可持续发展。
关键词：环境成本 会计体系 审计方法
Abstract
This paper discusses the problems and challenges existing in the current environmental cost accounting system and auditing methods. Environmental cost refers to the cost generated by enterprises to protect the environment, including direct cost and indirect cost. Environmental cost measurement, disclosure and audit have become one of the driving forces for sustainable development of enterprises. However, there are many problems and challenges in the current accounting system and auditing methods of environmental costs, such as non-standard disclosure of environmental information, difficulty in identifying and measuring environmental costs, and lack of standards for auditing ob jects. In order to promote enterprises to better fulfill their environmental responsibility and achieve sustainable development, this paper puts forward three improvement suggestions: strengthening the level of environmental cost information disclosure, establishing a perfect environmental cost audit system and enhancing the environmental awareness and responsibility awareness of enterprises.
Keywords: Environmental cost accounting system auditing method
目 录
一、引言 1
二、环境成本的概念和分类 1
（一）环境成本的概念 1
（二）环境成本的概念 1
（三）环境成本的分类 2
三、环境成本会计体系的问题分析 2
（一）环境信息披露不规范 2
（二）环境成本识别和计量难度大 2
（三）财务报表中环境成本的反映不全面 3
四、环境成本审计方法的问题分析 3
（一）审计对象缺乏规范、类型不清晰 3
（二）环境成本审计水平参差不齐 3
（三）审计报告准确性不高 4
五、环境成本会计体系和审计方法的改进建议 4
（一）加强企业环境成本信息披露水平 4
（二）建立完善的环境成本审计制度 5
（三）增强企业环境意识和责任意识 5
六、结论 6
致 谢 7
参考文献 8
摘 要
本文探讨了当前环境成本会计体系和审计方法存在的问题和挑战。环境成本是指企业为保护环境所产生的成本，包括直接花费和间接成本。环境成本计量、披露和审计已成为企业可持续发展的推动力之一。然而，当前环境成本的会计体系和审计方法存在许多问题和挑战，如环境信息披露不规范、环境成本识别和计量难度大、审计对象缺乏规范等。本文提出了加强企业环境成本信息披露水平、建立完善的环境成本审计制度和增强企业环境意识和责任意识等三方面的改进建议，以期推动企业更好的履行环保责任和实现可持续发展。
关键词：环境成本 会计体系 审计方法
Abstract
This paper discusses the problems and challenges existing in the current environmental cost accounting system and auditing methods. Environmental cost refers to the cost generated by enterprises to protect the environment, including direct cost and indirect cost. Environmental cost measurement, disclosure and audit have become one of the driving forces for sustainable development of enterprises. However, there are many problems and challenges in the current accounting system and auditing methods of environmental costs, such as non-standard disclosure of environmental information, difficulty in identifying and measuring environmental costs, and lack of standards for auditing ob jects. In order to promote enterprises to better fulfill their environmental responsibility and achieve sustainable development, this paper puts forward three improvement suggestions: strengthening the level of environmental cost information disclosure, establishing a perfect environmental cost audit system and enhancing the environmental awareness and responsibility awareness of enterprises.
Keywords: Environmental cost accounting system auditing method
目 录
一、引言 1
二、环境成本的概念和分类 1
（一）环境成本的概念 1
（二）环境成本的概念 1
（三）环境成本的分类 2
三、环境成本会计体系的问题分析 2
（一）环境信息披露不规范 2
（二）环境成本识别和计量难度大 2
（三）财务报表中环境成本的反映不全面 3
四、环境成本审计方法的问题分析 3
（一）审计对象缺乏规范、类型不清晰 3
（二）环境成本审计水平参差不齐 3
（三）审计报告准确性不高 4
五、环境成本会计体系和审计方法的改进建议 4
（一）加强企业环境成本信息披露水平 4
（二）建立完善的环境成本审计制度 5
（三）增强企业环境意识和责任意识 5
六、结论 6
致 谢 7
参考文献 8
