我国环境会计核算模型的改进研究

发布时间：2019-03-21 19:45

【摘要】：近年来，随着经济的不断发展，世界各国对于环境问题的关注持续升温，企业的环境责任和社会责任也备受关注，我国已提出“节能减排、低碳环保”的口号，这就要求人们对环境问题更加重视，环境问题成为经济发展过程中不可忽视的重要问题，但目前环境在企业的发展中地位没有得到足够重视，环境会计从理论走上实践任重而道远。本文主要根据目前环境会计发展的现状，，在前人关于环境会计的相关理论研究的基础之上，结合我国企业环境会计发展和研究现状，对环境会计的核算模型进行深入的分析，并根据我国环境会计发展的特点和企业环境会计实施的可行性，对“五要素”模型进行了改进，构建了改进的“五要素”模型的环境会计报表及环境会计的核算体系，使环境会计更能体现社会责任。最后以国内的某钢铁环保企业为例，对环境会计的应用进行了深入探讨，并对实施效果进行评价。通过以上深入研究和分析表明，改进的“五要素”核算模型可以有效的记录环境会计信息、核算环境会计的内容，比较适合我国环境会计的实施，这些研究为我国环境会计的发展与实践提供了参考和借鉴。
[Abstract]:In recent years, with the continuous development of the economy, the world's environmental concerns continue to rise, the environmental responsibility and social responsibility of enterprises have also been concerned, our country has put forward the slogan of "energy conservation, emission reduction, low-carbon environmental protection". This requires people to pay more attention to environmental issues, which have become an important issue that cannot be ignored in the course of economic development, but the status of the environment in the development of enterprises has not been paid enough attention at present. Environmental accounting has a long way to go from theory to practice. According to the present situation of environmental accounting development, on the basis of previous theoretical research on environmental accounting, combined with the development and research status of enterprise environmental accounting in China, this paper deeply analyzes the accounting model of environmental accounting. According to the characteristics of the development of environmental accounting in China and the feasibility of the implementation of environmental accounting in enterprises, the "five elements" model is improved, and the environmental accounting statements and accounting system of the improved "five elements" model are constructed. To make environmental accounting more representative of social responsibility. Finally, taking an environmental protection enterprise of iron and steel in China as an example, the application of environmental accounting is discussed deeply, and the effect of implementation is evaluated. Through the above-mentioned in-depth research and analysis, it is shown that the improved "five elements" accounting model can effectively record environmental accounting information and calculate the contents of environmental accounting, which is more suitable for the implementation of environmental accounting in China. These studies provide reference and reference for the development and practice of environmental accounting in China.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F235

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