【作者】 王巍；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 硕士

【摘要】 近些年来,随着环境污染的加深,人们环保意识也在不断增强。从而,环境问题也就越来越受到了人们的关注。环境会计也正是在此种环境问题越发严重的大背景下产生的。环境会计核算的内容是企业在生产经营中的环境破坏和生态资源利用情况,以使信息使用者可以了解企业的环境利用情况以进行相关决策并且针对企业环境的破坏情况采取相应的补救措施。环境资源的有限和越来越短缺的现状使得对环境会计的研究变得更加紧迫和势在必行。在低碳经济的视角下研究环境会计是在近些年才刚刚开始起步的,大部分研究的内容还处于探索阶段。在低碳经济理念的指导下研究环境会计也被普遍认为是未来最合理的发展方向。我们迫切需要加强环境会计的研究,这关系到我们每一个人的生存环境,更关系到我们子孙后代的繁衍生息。本文的研究内容是致力于低碳经济视角下我国环境会计核算存在的问题及对策。环境会计的核算迄今为止还没有明确的、统一的意见,这是学者们还在不断探索的内容。本文在前人研究成果的基础之上,对环境会计核算以及现在环境会计体系尚存在的问题进行了更深一步的研究。全文的内容包括：第一部分为绪论,主要介绍本文的选题背景与意义、国内外的文献综述以及本文的研究方法和研究思路。第二部分为环境会计的核算内容,主要是针对环境会计的确认、计量以及披露的相关内容进行初步的探讨。第三部分为低碳经济视角下我国环境会计核算存在问题及成因的分析,主要是对于环境会计核算体系尚存在的问题进行分析并对存在问题原因加以探究。第四部分为低碳经济视角下环境会计核算的对策。这部分的内容是针对文章第三部分存在问题的原因提出相应的解决措施。针对文章第三部分对于环境会计确认、计量及会计报告所提出的不足之处,在这部分均提出了具体的解决方案。第五部分为结束语,主要对文章的观点、研究前景以及本文的不足之处做一个简单的总结。文章的主要研究方法主要有：(1)比较分析法：本文就现有的环境会计核算内容与改善的环境会计核算进行比较分析,指出我国现有环境会计核算存在的不足之处,提出改善措施。环境会计核算与财务会计核算相衔接,同样属于比较分析范畴。(2)定量分析与定性分析相结合的方法：环境会计的确认、计量及会计报告均离不开定量分析的内容,环境核算就是要把环境会计的基本内容以货币计量的方式进行定量的分析。但是,环境会计的内容并不是全部都可以进行定量分析。所以,在分析上,本文采用了定量分析与定性分析相结合的方法。对于环境会计这一个交叉学科,诸多问题须在对环境学、会计学、经济学、管理学等多门学科进一步研究基础上才能更好的解决,仍然需要包括政府、企业、社会公众、会计界等社会各界的交流与合作,完善体制、推动发展,并最终实现环境效益、经济效益和社会效益的协调统一。更多还原

【Abstract】 With the deeper of the environmental pollution, the people’s consciousness of environmental protection is more strengthening in recent years. Thus, the environment problem will attach great important to people. Environmental accounting is generation behind such environmental background. Environmental accounting account the environmental damage in the production and management of the enterprise and the utilization of the ecological resource as the basic idea, it can reaction the environment using situation of enterprise and take the corresponding remedial measures. Because the present situation of environmental resources is so serious, the research of environmental accounting become more urgent and imperative. Moreover environmental accounting research under the perspective of low carbon economy is just beginning to start in recent years and most of the research is at the groping stage. Generally, environmental accounting research under the perspective of low carbon economy is the most reasonable direction of the development in the future. We urgently need strengthen the research of environmental accounting, it not only relate to our living environment, but also relate to our descendants.This research is committed to the question and countermeasure of Chinese environmental accounting under the perspective of low carbon economy. Environmental accounting has not been clear, unified opinion from now on. This is also in the content of the exploration period for the scholars. In this paper, on the basis of previous studies, we study on the further research of the existing question and countermeasure of environmental accounting. The content includes the following parts. The first part is the introduction, this part mainly introduces the background and meaning of the subject, also includes the domestic and foreign literature reviews and this research methods and so on. The second part is the content of environmental accounting, this paper is preliminarily discussed about the related affirm, measure and publish of environmental accounting. The third part is the analysis of the environmental accounting system problems and causes. It is mainly to constructing the environmental accounting system is still the problem of the summary of the existing problems and reasons to explore. The forth part is the environmental accounting system construction countermeasures under the perspective of the low carbon economy. This part of the content is the measures and specific improvement plan aimed at the third part of the content in the article. In the third part of the article for the deficiency of the environmental accounting recognition and measurement, accounting and accounting reports put forward the solutions in this part. The fifth part is a summary of the whole paper.The main research method basically has two:First, the method of comparative analysis:in this paper, we will compare the existing environmental accounting system and constructing environment accounting system, analyze the deficiency of the existing environmental accounting system and also put forward the improvement measures. And the comparation of environmental accounting system construction and financial accounting system also belong to comparative analysis category. Second, quantitative analysis and qualitative analysis:the environmental accounting measurement confirmation, accounting treatment and accounting report all cannot leave the content of the quantitative analysis, accounting system construction is to put the basic content of environmental accounting in monetary measurement way of quantitative analysis. But, the content of environmental accounting can not all conduct quantitative analysis, some content also unable to quantitative analysis. So, in the analysis method, we need the combination of quantitative analysis and qualitative analysis in this paper. Environmental accounting is an interdisciplinary, so there are many issues needed to be solved on the further study of environment, accounting, economics, management and other disciplines. The better solution still needs the community’s communication and collaboration, including government, business, public, accountings, to improve the system, promote the development. So we can ultimately finish the construction of the "environmentally friendly" society, and achieve environmental benefits, economic benefits and social benefits.更多还原