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1、构建环境会计理论框架毕业论文构建环境会计理论框架[摘要]长期以来,我国传统会计忽视生态环境资源对社会经济发展的重要作用,对环境经济问题在会计上不予反映,这与我国经济发展依赖生态环境的现状及当代环境保护全球化的大环境不相称。近年来,我国许多会计界人士和相关人士均在不同方面、不同角度进行环境会计的研究,已取得了1些成绩,但是仍然有许多理论与应用问题尚待解决.进入21世纪的中国经济对可持续发展提出了越来越高的要求。随着绿色供应链管理、绿色GDP、绿色经营系统、环境管理系统等的兴起,对环境会计的要求愈来愈迫切。本
2、文拟就环境会计的有关理论问题进行探讨。以构建环境会计理论框架为目标,从环境会计的本质着手,阐述了环境会计产生的必然性;在传统会计的基础上,阐述了环境会计的目标、假设、原则、核算对象,从环境会计要素的确认、计量与环境会计报告的具体操作层面上进行了初步探讨,并建议以现行企业会计账户体系为基本框架,在原1级科目下增设相关环境会计核算明细科目,并据此数据编制环境会计报告。[关键字]环境环境会计理论框架EstablishtheFrameentalAccounting[Abstract]Foralongtime,th
3、etraditionalaccountingofourcountryignorestheimportantfunctiononsocialeconomicdevelopmentofecologicalenvironmentalresources,aseconomicenvironmentalproblemsicdevelopmentsrelyontheenvironmentofthepresentglobalizationofenvironmentalprotectionandthepresentsitu
4、ationofecologicalenvironment.Inrecentyears,alotofpersonagesofaccountingfieldinourcountryandrelevantpersonagescarryontheresearchoftheenvironmentalaccountingeachievement,butstilltherearealotofproblemstobesolved.Enteringintothe21stcentury,Chinaeconomyputfora
5、ndmoreandmoretosustainabledevelopment.AstheManagementofGreenSuppliesChain,GreenGDP,GreenoperationSystem,EnvironmentalAdministrativeSystemetc,therequisitionforenvironmentalaccountingismoreandmoreurgent.Thistextplanstocarryonthediscussiononthetheoryofenviro
6、nmentalaccounting.Regardsettinguptheaccountingtheoryframeoftheenvironmentasthegoal,setaboutfromtheenvironmentalaccounting’sessence,haveexplainedthecertaintythatenvironmentalaccountingproduced.Onthebasisoftraditionalaccounting,haveexplainedtheenvironmental
7、accountingsgoal,assumption,principles,checkedandcalculatedthetarget.Carryonthepreliminarydiscussionfromconcreteoperationaspectabouttheaffirmation,measurement,concreteofenvironmentalaccountingingredientandenvironmentalaccountingreport.Proposeregardingcurre
8、ntenterprisesaccountingaccountsystemasthebasicframe,setuprelevantenvironmentalaccountingtocheckandcalculatetheclassificationitemunderoriginalfirstclasssubject,andentalaccountingreportaccordingtothesedata.[Keyentenvi