我国煤炭企业生态会计核算体系研究

发布时间：2018-04-02 20:40

本文选题：生态会计　切入点：煤炭企业　出处：《山东科技大学》2017年硕士论文

【摘要】：当今社会下,煤炭企业遇到前所未有的重大困难,由于自身粗犷式的发展方式以及不重视生态环境保护,对资源的大规模浪费使得其与当前国家提出的“加强生态文明建设,创建美丽家园,坚持可持续发展战略”等方针政策背道而驰。《煤炭工业协会关于煤炭工业“十三五”基本建设的指导意见》曾指出,推动煤炭建设健康发展是保障国家能源安全的重要基础,是促进国家生态文明建设的巨大保障。因此,作为企业重要管理工具的会计系统也要在企业生态化经营过程中发挥更大的作用,应首当其冲进行会计改革,实施生态会计,提供较为全面的生态信息,促进企业长远发展将势在必行。本文主要在国内外学者对生态会计研究成果基础之上,结合可持续发展、产权理论、生态价值、外部性理论、生态核算方法、生态经济模式以及传统财务会计、环境会计等理论的相关知识,建立生态会计基本理论基础,明确生态会计的涵义、目标、假设、原则以及会计要素的确认计量等内容。并在此理论基础之上,结合煤炭企业会计核算现状,分析煤炭企业会计核算的不足以及实施生态会计核算的必要性、可行性、重难点,建立符合我国煤炭企业当前情况的生态会计核算体系和会计信息披露模式,主要从我国煤炭企业生态会计要素界定、确认、计量,会计账户的设置、核算体系的设计以及信息披露模式的选择、设计几个方面进行展开重点研究。另外,将其研究成果应用于特定煤炭企业实际生产经营业务之中,以增强成果的可行性和实用性。本文通过研究煤炭企业生态会计核算体系,会向信息需求者提供更加全面、准确的生态信息,有助于经营决策的正确性,对改善我国煤炭企业面临的现状提供帮助,也为我国生态会计理论的发展和相关行业的会计核算提供一定的参考和借鉴。
[Abstract]:In today's society, coal enterprises meet with unprecedented great difficulties. Due to their rough development mode and the lack of attention to the protection of ecological environment, the large-scale waste of resources makes them and the current state put forward "strengthen the construction of ecological civilization".Building a beautiful home and adhering to the strategy of sustainable development run counter to other principles and policies. The guiding opinion of the Coal Industry Association on the capital construction of the coal industry in the 13th Five-Year Plan has pointed out thatTo promote the healthy development of coal construction is an important foundation to ensure the national energy security and a great guarantee to promote the construction of national ecological civilization.Therefore, the accounting system, which is an important management tool for enterprises, should play a greater role in the process of enterprise ecological management, and should bear the brunt of accounting reform, implement ecological accounting, and provide more comprehensive ecological information.It is imperative to promote the long-term development of enterprises.Based on the research achievements of domestic and foreign scholars on ecological accounting, this paper combines sustainable development, property right theory, ecological value, externality theory, ecological accounting method, ecological economic model and traditional financial accounting.The basic theoretical basis of ecological accounting is established, and the meaning, objectives, assumptions, principles and accounting elements of ecological accounting are defined.On the basis of this theory, combined with the present situation of coal enterprise accounting, this paper analyzes the shortage of coal enterprise accounting and the necessity, feasibility and difficulty of implementing ecological accounting.To establish an ecological accounting accounting system and accounting information disclosure model in line with the current situation of coal enterprises in China, mainly from the definition, confirmation, measurement and setting of accounting accounts of the ecological accounting elements of coal enterprises in China,The design of accounting system and the choice of information disclosure mode.In addition, the research results are applied to the actual production and operation of specific coal enterprises in order to enhance the feasibility and practicability of the results.By studying the ecological accounting system of coal enterprises, this paper will provide more comprehensive and accurate ecological information to the information demanders, which will be helpful to the correctness of the management decisions and to the improvement of the present situation faced by the coal enterprises in our country.It also provides some reference for the development of ecological accounting theory and the accounting of related industries.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F426.21;F406.7

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