林纸一体化企业环境会计的研究

发布时间：2018-01-03 06:08

本文关键词：林纸一体化企业环境会计的研究　出处：《中南林业科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：造纸业是我国国民经济中重要的基础性行业,也是水污染、大气污染、固体废物和噪声污染极为严重的行业,属于我国污染最严重的行业之一,同时也是我国产业结构调整的重点行业之一。纵观历史与全局,除少数发达国家的造纸行业外,几乎所有国家的造纸行业都面临着林木资源短缺和环境恶化问题。因此,为了人类的可持续发展,林纸一体化成为世界造纸工业的发展趋势。我国于2005年公布的《产业结构调整目录》指出：将达到一定规模的“林纸一体化项目”划为鼓励类项目。林纸一体化是指造纸行业自行开发和利用林业资源,并将生产经营活动和生态环境保护紧密联系起来,使得整个造纸行业进行科学管理。在林纸一体化企业施行环境会计核算,把因环境事项而发生的资产、负债、支出和收益等情况从原来会计核算系统中分离出来,单独进行核算与反映,以引起管理当局对环境问题的重视,不仅是国家环境保护政策的要求,也是加强林纸一体化企业管理的客观需要。将环境会计理论和林纸一体化企业生产实践结合起来,通过林纸一体化企业环境会计核算体系的实际应用,分析林纸一体化企业生产对环境的负面影响以及其采取环保措施的效果,对于林纸一体化企业的可持续发展具有重大意义。本文从构建我国环境会计理论和实务体系的意义及现实出发,以林纸一体化企业这一微观主体为研究对象,在归纳总结国内外对环境污染问题和环境会计研究的基础上,结合林纸一体化企业生产经营的特点,从林纸一体化企业实施可持续发展战略实际出发,提出了我国林纸一体化企业环境会计核算体系的基本框架,并对其可行性和科学性进行了实证研究,为林纸一体化企业实施可持续发展和推行环境会计提供了思路和方法。文章共设八部分内容,第一部分,绪论；第二部分,环境会计基本理论概述；第三部分,林纸一体化企业实施环境会计的必要性；第四部分,林纸一体化企业环境会计核算体系的构建;第五部分,林纸一体化企业环境会计信息披露的研究;第六部分,林纸一体化企业环境会计的实证分析；第七部分,林纸一体化企业实施环境会计面临的问题及其对策；第八部分,结论。
[Abstract]:Paper industry is an important basic industry of national economy in our country, and water pollution, air pollution, solid waste and noise pollution is very serious in the industry, is one of China's most polluted industries, is also one of the key industries of China's industrial structure adjustment. Throughout history and global, with the exception of a few developed countries papermaking industry, almost all of the country's paper industry are facing a shortage of forest resources and environment deterioration. Therefore, in order to human sustainable development, forestry paper integration has become the trend of development of world paper industry. In 2005 China published "industrial restructuring Directory > that will reach a certain size of the" forestry paper integration project "as to encourage projects. The integration of forest paper refers to the paper industry to the development and utilization of forestry resources, and the production and business activities and the protection of the ecological environment are closely linked, so that Scientific management is carried out throughout the paper industry.
The implementation of environmental accounting in the forestry paper integration enterprise, due to environmental issues of assets, liabilities, expenses and income situation is separated from the original accounting system, separate accounting and management authorities to reflect, due to the importance of environmental issues, not only is the policy of the state environmental protection requirements, is also the objective needs to strengthen forestry paper integration enterprise management. The production practice of accounting theory and forestry paper integration enterprise environment together, through the practical application of the system of forestry paper integration enterprise environment accounting, analysis of forestry paper integration enterprise production and a negative impact on the environment and its effects to environment protection measures, is of great significance for the sustainable development of forestry paper integration enterprise.
This article from the significance and practical construction of environmental accounting theory and practice system of our country, the micro subject to forestry paper integration enterprise as the research object, based on summarizing the problem of environmental pollution and environmental accounting research at home and abroad, combined with the characteristics of production and management of forestry paper integration enterprise, from the implementation of the sustainable forestry paper integration enterprise the development strategy of reality, puts forward the basic framework of forestry paper integration enterprise environmental accounting system in China, and the feasibility and scientificity of empirical research, provides the ideas and methods of sustainable development and the implementation of environmental accounting for the forestry paper integration enterprise.
This paper consists of eight parts, the first part, introduction; second part, an overview of the basic theory of environmental accounting; the third part, the necessity of implementing environmental accounting of forestry paper integration; the fourth part, the construction of forestry paper integration enterprise environmental accounting system; the fifth part, the research of environmental accounting information disclosure of forestry paper integration; sixth in part, empirical analysis of forestry paper integration enterprise environmental accounting; the seventh part, the environmental accounting problems and Countermeasures of the implementation of forestry paper integration enterprise; the eighth part, conclusion.

【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.83

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