【作者】 胡曼军；

【导师】 刘建英；

【作者基本信息】 长沙理工大学 ， 会计学， 2008， 硕士

【摘要】 环境会计是会计学的一个新的分支,环境会计的目标是披露环境会计信息以供会计信息使用者使用。本文致力于解决现阶段环境会计信息披露的问题,从以下方面展开了研究:第一,环境会计信息披露的必要性研究。进行环境会计的信息披露是出于会计信息使用者的需要和宏观经济管理的需要;第二,环境会计信息披露的可行性研究。本文深入探讨了环境会计信息披露研究所面临的问题,认为现阶段在利用现有的会计核算资料的基础上是可以对环境会计信息进行较大程度的披露的;第三,环境会计信息披露的理论基础研究。认为可持续发展理论、环境会计学的基础理论、经济—生态效益理论、受托责任理论等共同构成了环境会计信息披露的理论基础;第四,我国环境会计信息披露现状的调查研究。选取了一千余家上市公司为样本对环境会计信息披露各方面的现状进行了调查,并得出了相关结论;第五,对环境会计信息披露的内容的界定。认为企业的环境会计信息披露应包括与环境问题相关的财务状况方面的信息、与环境问题相关的经营成果方面的信息、因环境问题引起的现金流量变化、环境绩效、企业年度内的重大环境事故说明以及环境方面的会计制度与会计政策等方面内容,并对各大内容中的具体项目的定义与特性进行了说明。侧重于现阶段可以进行披露的内容;第五,对环境会计事项的确认与计量的研究。提出了确认与计量的总的原则与方法,对各项目的确认和计量也进行了探讨;第六,环境会计信息披露的方式的研究。分析了环境会计信息披露可采取的各方式的优缺点,在此基础上提出了环境会计信息披露现阶段最理想的模式是主要采用非独立的方式,并就一些特定的内容以相对独立的专门的表格来披露的补充报告模式;第七,对我国的环境会计信息披露工作的开展提出了一些合理化的建议。更多还原

【Abstract】 Environmental accounting is a new embranchment of accounting. The target of environmental accounting is disclosing environmental accounting information. This article try to study the content and mode of Environmental Accounting Disclosure, and start study from following aspect: The need of environmental accounting disclosure study, because users of accounting information and the management of macro-economics need enterprises to disclose environmental accounting information; The study of feasibility for environmental accounting disclosure. This article studied problems of environmental accounting theory and operation, consider that there are some problems for environmental accounting disclosure but environmental accounting disclosure is feasible; Studied the actuality of our country’s environmental accounting disclosure and bring forward some advices for our country’s environmental accounting disclosure; Studied the basis theories of Environmental accounting, such as the target of environmental accounting, the suppose of environmental accounting, the principle of environmental accounting; To guarantee the practicability, this article also studied the acknowledgement, measure of environmental accounting. Founded the basic program of environmental accounting’s acknowledgement and measure; Studied the content of environmental accounting disclosure nowadays, consider the content of environmental accounting need involve: environmental property status, environmental prosecution fruit, environmental performance, environmental accident and environmental accounting’s policy and system; Compared all kinds of environmental accounting disclosure’s means, consider that the attached disclosure mode is fitting for praxis.更多还原