山东科技大学泰山科技学院本科生毕业设计（论文） 摘要
环境会计通过以货币计量，以有关法律、法规为依据，计量、记录环境污染、环境防治、环境开发的成本费用，同时对环境的维护和开发形成的效益进行合理计量与报告，从而综合评估环境绩效及环境活动对企业财务成果的影响。它与传统会计有所不同，在确认和计量方面都发生了很大变化，但是也恰恰弥补了传统会计的不足。改革开放以来，我国经济取得了飞跃性的发展，但是对环境也造成了极大的破坏。为了更好的提高人民生活质量，我们提出了科学发展观、可持续发展道路等等一切有利于经济与环境协调发展的战略，这些战略在实施也获得了一些显著的效果，我们的环境正在慢慢改善之中。环境会计对社会经济活动具有反映和控制职能，对环境方面的支出、收益进行严格的反映和控制，对整个社会资源的合理配置和环境的可持续发展起到保证作用。然而在我国环境会计起步晚，还是一个新的研究领域，仍存在着一系列问题。本文首先分析目前我国环境会计的产生背景、运用状况、面临的问题, 然后相应提出开展环境会计的对策和建议, 以促进我国的环境会计能够更快、更好地发展。
关键词：环境会计 信息披露 科学发展观 问题 对策
山东科技大学泰山科技学院本科生毕业设计（论文） Abstract
Environmental accounting through with the money metric, with relevant laws and regulations as the basis, measuring, recording the environmental pollution, environmental control, environmental development cost, at the same time for the environmental protection and the development of formation of the benefits of the measurement and the report, and comprehensive evaluation of environmental performance and environmental activities of financial to the enterprise achievement effect. It is different with traditional accounting confirmation and measurement, the great changes have taken place, but also on the traditional accounting deficiencies. Since the reform and opening up, China's economy has made rapid development, but also on the environment caused great destruction. In order to improve the people's quality of life, we put forward the scientific outlook on development, sustainable development and so on all efforts conducive to the economic and environmental coordinated development strategy, these strategies in the implementation of also made some significant results, our environment is slowly improving. Environmental accounting for social and economic activities are to reflect and control functions, spending on the environment, income strictly reflect and control, for the whole of the rational allocation of social resources and sustainable development of the environment, to assure action. However, it started late in China, is a new research area, there are still a series of problems. This paper begins with the analysis of present China's environmental accounting background, application status, problems, and then puts forward countermeasures and suggestions of developing environmental accounting, to promote China's environmental accounting can be
山东科技大学泰山科技学院本科生毕业设计（论文） faster, better development.
Key words: environment accounting information to disclose the scientific outlook on development problem countermeasure
山东科技大学泰山科技学院本科生毕业设计（论文） 目录
1 绪论 ..................................................... 1 2环境会计的基本概念 ...................................... 1 2.1环境会计的概念 ........................................... 1 2.2环境会计的产生背景 ....................................... 3 2.3环境会计的必要性 ......................................... 3
3环境会计与传统会计的关系 ............................... 4 4我国环境会计开展的必要性 ............................... 5
4.1我国环境会计发展现状 ..................................... 5 4.2环境会计开展的必要性 ..................................... 5
5环境会计在我国的运用 ................................... 6
5.1环境会计在我国的运用情况 ................................. 6 5.2我国的环境会计信息披露 ................................... 6 5.2.1环境会计信息披露的必要性 ............................... 6 5.2.2环境会计信息披露的作用 ................................. 8 5.2.3我国环境会计信息披露案例 ............................... 9
6环境会计存在的问题分析 ................................ 12
6.1我国环境会计实施中的问题 ................................ 12 6.1.1环境保护意识薄弱 ...................................... 12 6.1.2企业环境会计的理论研究不足 ............................ 12 6.1.3人员问题 .............................................. 13 6.2我国环境会计信息披露的不足 .............................. 13
山东科技大学泰山科技学院本科生毕业设计（论文） 6.2.1我国环境信息披露的现状 ................................ 13 6.2.2我国环境会计信息披露的研究 ............................ 15 6.2.3我国开展环境会计信息披露工作的相关建议 ................ 16
7对于在我国实施环境会计的应对措施 .................... 17
7.1强化环保意识 ............................................ 17 7.2加强对环境会计理论和实务的研究 .......................... 18 7.3培养高素质的环境会计人员 ................................ 18
8结论:大力开展环境会计，促进我国经济可持续发展 ...... 19
参考文献 .................................................... 21 致谢辞 ...................................................... 22