环境会计在林业经济中的应用研究

发布时间：2018-05-14 09:51

本文选题：环境会计 + 林业经济　；参考：《中国林业科学研究院》2014年硕士论文

【摘要】：随着经济的发展，人类在对环境展开利用的同时也带来了巨大的环境污染，环境本生具有一定的自净功能，能够在一定范围内抵消因污染而带来的负面影响，但就我国目前的环境污染现状来看，它已远远超过环境自净的极限。在各种有关环境污染的数据面前，，各国政府不得不投入大量的人力物力在环境污染的治理上。林业作为我国一项支柱产业，对经济的发展起到举足轻重的作用，但也难逃环境污染的侵蚀。全球十大环境问题：气候变暖、臭氧层破坏、酸雨蔓延、森林锐减、土地荒漠化、大气污染、水体污染、海洋污染、生物多样性减少、固体废物污染无一例外的与林业发展有关。鉴于林业发展对环境的重要影响，必须加强林业经济中的环境治理和保护工作，环境会计因此有了用武之地。在综合分析环境会计应用到林业经济的优势和劣势后，本文认为环境会计在林业经济中的应用显得非常必要。最后，本文以传统会计理论为依据，提出在大背景下的政策和建议和具体的应用思路和方法。在大背景下，国家的政策和法律法规为环境会计在林业经济中的应用应提供哪些支持，这主要包括推进环境会计立、法加强环境会计理论和方法研究、加强培养从事环境会计工作的专业人员。在具体的会计核算中的具体思路应主要包括传统会计核算科目的变动、环境会计核算要素的确认、环境会计要素的计量、环境会计要素的披露。
[Abstract]:With the development of economy, human beings have brought huge environmental pollution while using the environment, which has a certain self-purification function, and can counteract the negative effects caused by pollution in a certain range. But according to the present situation of environmental pollution in China, it has far exceeded the limit of environmental self-purification. In front of all kinds of environmental pollution data, governments have to invest a lot of manpower and material resources in environmental pollution control. Forestry, as a pillar industry in China, plays an important role in the development of economy, but it is hard to escape the erosion of environmental pollution. Ten global environmental issues: global warming, ozone layer destruction, acid rain, deforestation, desertification, air pollution, water pollution, marine pollution, reduced biodiversity, Solid waste pollution is related to forestry development without exception. In view of the important influence of forestry development on the environment, it is necessary to strengthen the environmental management and protection in forestry economy. After analyzing the advantages and disadvantages of the application of environmental accounting to forestry economy, this paper thinks that the application of environmental accounting in forestry economy is very necessary. Finally, based on the traditional accounting theory, this paper puts forward the policies and suggestions and specific application ideas and methods under the background. Under the background, what support should be provided by national policies, laws and regulations for the application of environmental accounting in forestry economy, which mainly includes promoting the establishment of environmental accounting and strengthening the research of environmental accounting theories and methods, Strengthen the training of professional personnel engaged in environmental accounting. The concrete ideas in the specific accounting should mainly include the change of traditional accounting subjects, the confirmation of environmental accounting elements, the measurement of environmental accounting elements, and the disclosure of environmental accounting elements.
【学位授予单位】：中国林业科学研究院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.2;F235

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