山东科技大学泰山科技学院本科生毕业设计（论文） 参考文献
[1] 肖序.环境会计理论与实务研究[M].沈阳：东北财经大学出版社，2007. [2] 中国会计学会.环境会计专题[M].北京：中国财政经济出版社，2002. [3] 李永臣.企业环境会计研究[M].北京：中国人民大学出版社，2005. [4] 许家林，孟凡利.环境会计[M].上海：上海财经大学出版社，2004. [5] 林万祥，肖序.环境成本管理论[M].北京：中国财政经济出版社，2006. [6] 王锐.企业环境会计信息披露问题研究[M].大连：东北财经大学出版社，2005
[7] L&G:\research\
[8] Dolores:\research\
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山东科技大学泰山科技学院本科生毕业设计（论文） 致谢辞
本论文能够得以顺利完成，并非我一人之功劳，是所有指导过我的老师，还有同学、室友、同事共同支持我的结果。在这里请接受我诚挚的谢意!
感谢我的指导老师——丁连第教授。丁老师在我毕业论文的撰写过程中，给我提供了极大的帮助和指导。从课题的选择到论文的最终完成，丁老师给我提供了许多宝贵的指导和细致的修改。丁老师严谨的治学态度、广博而深厚的理论功底、耐心细致、诲人不倦的敬业精神，是我学习的榜样。没有您的悉心指导就没有这篇论文的顺利完成。在此，谨向老师表示衷心的感谢！
感谢我的同学，在我论文写作中给与我无私的帮助，从选题到选材，共同找资料、共同探讨，你们是我最真挚的学友。
感谢我身边的同事，在我的工作和论文中给与我积极的建议和指导。 感谢身边所有的朋友与同学，谢谢你们四年来的关心与帮助，我们这美好的大学生活是我一生最珍贵的回忆。
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山东科技大学泰山科技学院本科生毕业设计（论文） 附录
North American environmental accounting
North American environmental accounting has two characteristics: one is in the field of financial accounting environmental cost, environmental liability accounting treatment and disclosure issues have been incorporated into the field of environmental accounting; two is the environmental management accounting environment accounting have great development. Which represented by the United states. The United States is one of the first disclosure of environmental information in Western countries. In the United States, environmental accounting theory research is mainly about the environmental cost and environmental liabilities confirmation, measurement and report.
On environmental liabilities. The United States Federal Environmental Protection Agency ( EPA ) from the perspective of the nature of environmental liabilities are divided into six categories : obedience liability; remedial responsibility; fines and penalties of liability; compensation liability; disciplinary liability and responsibility for the loss of natural resources. The United States of America 's financial accounting standards board ( FASB ) fifth standards notice\or a matter of accounting\can also be applied to the environmental issues arising from the contingent liabilities, No. fourteenth interpretation bulletin\damages\reasonable estimation is used for measuring guide. American Institute of Certified Public Accountants ( AICPA ) also in the development of environmental accounting, reporting and audit guide.
On the environmental cost. How to record the environmental expenditure,
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山东科技大学泰山科技学院本科生毕业设计（论文） FASB has released a\asbestos clean-up cost accounting\handling of environmental pollution cost capitalization\relevant environmental cost processing notice. The social cost ( external cost ) also entered the EPA field. In 1995, EPA released the environmental cost table, not only will the potential hidden costs, or costs, image and relationship costs attributed to environmental costs, and traditional cost and part of the social environment cost included. EPA the same year also published\as a business management tool of Environmental Accounting: basic concepts and terminology\ On the environment information reporting. The United States Securities and Exchange Commission ( SEC ) to explain the announcement and the forms of the letters require disclosure of listed companies to comply with environmental laws for the company business impact, pending prosecution and environmental risks and contingencies. SEC relates to securities of listed companies on environmental information disclosure of the other content including company on environmental legal compliance and the pending lawsuits and allegations of capital expenditure, profits and competitive position effects on the future investment, environmental protection equipment such as the description. American Accounting Association ( AAA ) on environmental accounting information disclosure problem undertook study technically, that enterprise should weave reflect environmental impact statements and external reporting two statements.
On environmental performance. The United States Institute of Management Accountants ( IMA ) issued forty-second management accounting bulletin\
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山东科技大学泰山科技学院本科生毕业设计（论文） management decision making of enterprises environment accounting techniques and tools\mainly used to guide the management accountant to deal with environmental problems. In 2001, EPA also issued a\a tool management and supply chain management cost cuts improved environmental performance of practical guide.\from two aspects of the cut, improve the financial environment and work efficiency in detail.
译文：
北美的环境会计
北美的环境会计有两大特征：一是在财务会计领域的环境成本、环境负债的会计处理和披露问题已经纳入环境会计领域；二是作为环境管理的环境会计有了
长足的发展。其中以美国为代表。美国是最早进行环境信息披露的西方国家之一。在美国，环境会计问题理论研究主要是有关环境成本和环境负债的确认、计量与报告。
关于环境负债。美国联邦环保署（EPA）从其性质角度将环境负债划分为六大类：服从性责任；补救性责任；罚款与处罚性责任；赔偿性责任；惩戒性责任以及自然资源损失责任。美国财务会计准则委员会（FASB）第5号准则公告《或有事项会计》同样可以适用于环境问题所引起的或有负债，第14号解释公告《损失金的合理估计》则是用于计量的指南。美国注册会计师协会（AICPA）也在制定关于环境会计、报告与审计方面的指南。 关于环境成本。对于如何记录环境支出， FASB至今已发布了《石棉清理成本的会计处理》、《处理环境污染成本的资本化》和《环境负债会计》
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山东科技大学泰山科技学院本科生毕业设计（论文） 三个有关环境成本处理的公告。社会成本（外部成本）也进入了EPA的研究视野。1995年，EPA发布的环境成本表，不仅将潜在的隐藏成本、或有成本、形象与关系成本归入环境成本，而且将传统成本和一部分社会环境成本也包含在内。EPA同年还出版了《作为企业管理工具的环境会计入门：基本概念及术语》，为企业管理实务提供了技术指南。
关于环境信息报告。美国证券交易委员会（SEC）以解释公告和信件的形式要求上市公司披露遵守环境法律为公司业务带来的影响、未决公诉以及环境风险和或有事项。SEC涉及证券上市公司有关环境信息披露的其他内容包括公司对有关环境法律的遵守情况以及由此引起的未决诉讼和指控及对资本支出、盈利和竞争地位的影响、对今后环保设备投资的说明等。美国会计学会（AAA）对环境会计信息披露问题进行了专门研究，认为企业应编制反映环境影响的内部报表和外部报表两张报表。
关于环境绩效。美国管理会计学会（IMA）发表了第42号管理会计公告《企业经营决策中的环境会计技术与工具》，主要用于指导管理会计师处理环境问题。2001年，EPA也发表了《贫乏的绿色供应链：一个为用具管理者和供应链管理者削减成本改进环境绩效的实务指南》。该指南对成本和废弃物两方面的削减、提高财务上和环境上的作业效率都作了重要阐述。
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