毕业设计论文外文参考资料及译文环境会计工作场所能动论

1、毕 业 设 计（论 文）外 文 参 考 资 料 及 译 文译文题目： 环境会计工作场所能动论 学生姓名： 彭莉莉 学号： 0721110138 专业： 会 计 学 所在学院： 龙蟠学院 指导教师： 卞 毓 宁 职称： 副 教 授 2011年 02 月 20 日说明：要求学生结合毕业设计（论文）课题参阅一篇以上的外文资料，并翻译至少一万印刷符（或译出3千汉字）以上的译文。译文原则上要求打印（如手写，一律用400字方格稿纸书写），连同学校提供的统一封面及英文原文装订，于毕业设计（论文）工作开始后2周内完成，作为成绩考核的一部分。The Problems and the Countermeasure

2、s in the Environment Accounting and Information Disclosure of Our CountryAbstractAnalyzed the existing problems of the environmental accounting laws and regulations of our country in aspects， information disclosure mode， metering method， the internal driving force and the Absence of supervision. Rai

3、sed up some concrete measures of the legal status through the establishment of environmental accounting， standardize information disclosure mode， the costs for management and control environment， government and the accounting professional bodies to play a role in to improving the environmental accou

4、nting personnel competence to practice， and so as to promote enterprise is bound to from the past blind pursuit of economic growth rate changed to the pursuit of economic，Social and natural environment of the coordinated development.Along with the rapid development of modern industrial society, envi

5、ronmental problems are becoming world attention, and become the enterprise environment accounting information for sustainable development of important information, its disclosure will cause accounting field reform, it is also a recent international accounting research one of the hot topics. Because

6、China's environmental accounting was still in its initial stage, accounting in environmental protection has not been give full play to the role of, cause environmental accounting, environment accounting information disclosed exists many problems. Therefore, construct and perfect our country envi

7、ronment accounting theoretical system, strengthen environmental accounting practice research for enterprises, and implementing the strategy of sustainable development has very important practical significance.1 environment accounting information disclosure and existing problems(1) The environment ac

8、counting regulations and system is still not perfectAt present, our country has awarded approximately 28 environmental regulations and 70 many environmental regulation, determine the emission charges, deadline processing, and backward technology and equipment eliminated within, pollutant total amoun

9、t control environmental management system, but involve the environmental disclosure of the specific provisions, especially in our country is sporadic has not been formed complete environment accounting system, enterprises are also not establish environmental accounting system. Relevant government de

10、partment didn't define what enterprise behavior is to belong to the enterprise should openly environmental behavior, not on the clear enterprise environmental information openness of main body, also did not stipulate environmental public information program, etc. Among them, the most important i

11、s the lack of the enterprise environment accounting information disclosure of the basic law system.(2) The enterprise environment information disclosure model is multifariousOur country has revealed that the enterprise, its environmental information disclosure model is varied, does not have uniform

12、standard, according to statistics, 36% of the enterprise of environmental information disclosure contained in the annual report, 36% of the enterprise contained in the enterprise internal working conference of 14% of the enterprise as a single report, 9% enterprise contained in the accounting statem

13、ents, and 5% of the enterprise contained in the chairman's report, the enterprise environment information release content elements of different pattern, unified enterprise environmental information disclosure caused by lack of comparability. And these so-called information openness just within a

14、 company, for public company outside investors or the social public cannot obtain relevant information, did not reflect information disclosed externalities, social.(3) Environmental accounting lack of effective measurement methodDue to the complexity of the ecological environment and instability, av

15、ailable technology and method certain limits, the environmental problems of accurate measurement exist certain difficulties. Environmental cost, especially pollution cost measurement, calculation is relatively complex, while the traditional accounting no will environment from the economic problems l

16、isted in the accounting system. Therefore, the breakthrough measurement obstacle, avoid measurement units of multiple and disclosure of the pluralism resulting information is not, this is the environment accounting information disclosed problems to be solved.(4) The enterprise environment accounting

17、 information disclosed the internal driving force insufficiencyLong-term since, our country product cost is not including environmental expenditure factors, environmental expenditure project, the lack of first showed that our country product cost structure of incomplete, and not science, also do not

18、 accord with the new economic environment and the requirements of The Times. Modern enterprise's survival and development needs of environmental accounting information disclosure, enterprise should according to "who profits, who burden" and "who pollution, who governs" econom

19、ic responsibility principle, to which suffer damage of natural resources and the ecological environment of a cost accounting practice, but at present, it is difficult to find a guidance, the rational allocation criteria, make the same environmental resources in different enterprises, unit, between d

20、epartments undertakes allocation. Because environmental cost is part of the related enterprise cost, most businesses will not to reduce environment destruction and consciously spending increases.(5) Government departments and social organization supervision of the poorThe enterprise environment acco

21、unting information is stakeholders decision-making and management is one of the important information, legitimacy, the fair sex, comparability, Misgiving quality such as characteristic, the enterprise environment accounting information to objectively require independent third party for the evaluatio

22、n and verification. Along with the enterprise on the environment audit requirements, it is urgent to expect to get government related department to supervise, professional research institutions or intermediary organization of business guidance. Our country in March 2001 has established a "green

23、 accounting committee". In June 2001, China accounting association established the seventh professional committee - environment accounting professional committee of China marked the environmental accounting has entered a new stage. Due to late start, the study also is limited to the traditional

24、 accounting basis of local innovation, has not been systematically from the economic, ecological and social coordination development view of environmental accounting for positivism, normative research and operability practice.2 perfect environment accounting and information disclosure countermeasure

25、s(1) Establish environmental accounting legal status and roleTo strengthen environmental accounting, formulate the relevant legislation of environmental accounting, establishment of environmental accounting system, will involve the contents listed in the environment accounting elements and expand to

26、 report system, make the environmental disclosure have unified standards and specifications, so as to perfect the legal form establish environmental accounting legal status and role. At the same time shall establish the national financial compensation system and financial transfer payment system, as

27、 environment accounting operation of financial support system. Intensify law enforcement and punishment, make enterprise not only recognize that environmental problems to the risks of enterprise management, and recognize that environmental accounting information disclosure is to improve the competit

28、iveness of enterprises powerful manses. To promote enterprise establish green management idea, make the enterprise develop environmental protection activities, voluntary actively conducting environmental accounting and environment accounting information disclosure.(2) Scientific and normative enviro

29、nmental information disclosure modelThe government will constantly improve the environmental management system, and promote enterprise compiles environment report "disclosure environmental information. (1) Revise "environmental protection", a clearly defined government and enterprise&

30、#39;s environmental information disclosure obligations and responsibilities, enterprise should not only to the government, but also the environment information disclosure to the public, especially the stakeholders disclosure environmental information. (2) perfect the relevant environmental protectio

31、n system, require the disclosure of environmental information of enterprises are no longer limited to produce serious pollution of the enterprise, besides the contents disclosed by the besides blow down circumstance outside, still should include related enterprise environmental information, such as

32、enterprise of environmental performance, environmental liability and its influence on the production and operation of enterprises and the enterprise to reflect the condition of environment evaluation, etc. 3 for reflecting enterprise should bear the environment responsibility, our country should con

33、sider to ask for enterprise compiling independent "environment report" for enterprises, and in an accounting year occurs in assets, liabilities, profits and losses, cash inflow and outflow of relevant environment accounting information comprehensive report. And regard it as a certain indus

34、tries essential supplement of statements.(3) Fully embodies multiple measurement of environmental accounting assumptionsDue to the particularity of environmental accounting object, only using monetary measurement is not advisable, need to use multiple measurement hypothesis, it can use the monetary

35、unit reflect economic business losses and gains, and can select material objects, index and percentage of auxiliary measurement unit, namely simultaneously adopts currency and non-monetary two econometric form together to show ringArticle by: Yang Yi.我国环境会计及信息披露存在的问题与对策摘要分析我国环境会计法规、信息披露模式、计量方法、内部驱动力

36、和监督指导等方面存在的问题。提出通过确立环境会计法律地位，规范信息披露模式，管理与控制环境支出成本，发挥政府与会计职业团体的作用，提高环境会计人员的执业能力等具体措施，促进企业由过去的单纯追求经济增长速度改变为追求经济、社会、自然环境的协调发展。随着现代工业社会的快速发展，环境问题日益受到世界各国的重视，环境会计信息成为企业持续发展的重要信息，其信息的披露必将引起会计领域的变革，这也是近年来国际会计界研究的热点问题之一。由于我国环境会计研究还处于初始阶段，会计在环境保护方面的作用尚未得到充分发挥，致使环境会计核算、环境会计信息披露存在诸多问题。因此，构建和完善我国环境会计理论体系，加强环境会计

37、实务研究，对企业实施可持续发展战略具有十分重要的现实意义。1 环境会计及信息披露存在的问题(1) 环境会计法规和制度还不够完善截至目前，我国已经颁发约28 项环保法规和70 多项环境规章，确定了排污收费、限期治理、落后工艺和设备限期淘汰、污染物总量控制等环境管理制度，但涉及有关环境信息披露的具体规定较为零星，尤其我国尚未形成完整的环境会计制度，企业内部也未建立环境会计核算体系。政府相关部门没有界定哪些企业行为是属于要公开的企业环境行为，没有明确企业环境信息公开的主体，也没有规定进行环境信息公开的程序，等等。其中，最根本的是缺乏企业环境会计核算和信息披露方面的基础性的法律制度。(2)企业环境信息

38、披露的模式较繁杂我国已经披露环境信息的企业，其披露的模式多种多样，没有统一的标准，据统计，36%的企业将环境信息披露包含在年度报告中，36%的企业包含在企业内部工作会议中，14% 的企业作单独报告，9%的企业包含在会计报表附注中，还有5%的企业包含在董事长的报告中，企业环境信息披露的内容要素不一样、模式的不统一造成企业披露的环境信息缺乏可比性。而且这些所谓的信息公开只是公司内部的公开，对于公司以外的投资者或社会公众根本无法获得相关信息，没有体现信息披露的外部性、社会性。(3) 环境会计核算缺乏有效计量方法由于生态环境的复杂性和不稳定性，可利用的技术与方法受到一定的限制，一些环境问题的准确计量存

39、在一定的困难。环境成本，特别是污染成本计量、核算较为复杂，而传统会计没有将环境带来的经济问题列入会计核算体系。因此，突破计量障碍，避免计量单位的多元性与披露信息的多元性所造成的信息的不可比，这是环境会计信息披露亟待解决的问题。(4)企业披露环境会计信息的内部驱动力不足长期以来，我国产品成本中并不包括环境支出因素，环境支出项目的缺失首先表明了我国产品成本结构的不完整、不科学，同时也不符合新经济环境与时代的要求。而现代企业的生存和发展需要环境会计信息的披露，企业应该按照“谁受益，谁负担”和“谁污染，谁治理”的经济责任原则，对所耗用的自然资源和破坏的生态环境付出一定代价，但目前实务会计很难找到一个指

40、导性、合理性的分配标准，使同一环境资源在不同企业、单位、部门之间进行分配。因为环境成本是企业相关成本的一部分，多数企业不会为减轻生态环境破坏而自觉地增加支出。(5)政府部门和社会机构的监督指导不力企业的环境会计信息是相关利益者决策和管理的重要信息之一，具有合法性、公允性、可比性、明晰性等质量特征，企业环境会计信息客观上要求独立的第三者对其进行评价和鉴证。随着企业对环境审计的要求，迫切期望得到政府相关部门的监督，专业研究机构或中介机构的业务指导。我国于2001 年3月成立了“绿色会计委员会”。2001 年6 月，中国会计学会成立第七个专业委员会环境会计专业委员会，标志着我国环境会计研究进入一个新

41、的阶段。由于起步较晚，其研究还仅限于在传统会计基础上的局部创新，尚未系统地从经济、生态与社会的协调发展出发，对环境会计进行实证性、规范性的深入研究与可操作性实践。2 完善环境会计核算及信息披露的对策（1）确立环境会计的法律地位和作用加强环境会计的相关立法，制定环境会计准则，建立环境会计制度，将涉及环境的内容列入会计要素，并扩充到报表体系，使环境信息披露有统一的标准和规范，以健全的法律形式确立环境会计的法律地位和作用。同时应建立全国财政补偿体系和财政转移支付体系，作为环境会计运行的资金支持系统。加大执法和惩处力度，使企业不仅认识到环境问题对企业经营所带来的风险，而且认识到环境会计信息披露是提高企

42、业自身竞争力的有力手段之一。促进企业树立绿色经营的理念，使企业自愿开展环境保护活动、积极进行环境会计核算和环境会计信息披露。（2）科学规范环境信息的披露模式政府要不断完善环境管理制度，倡导企业编制“环境报告”披露环境信息。修改环境保护法，明确规定政府和企业的环境信息披露的义务和责任，企业不仅要向政府披露环境信息，还要向公众、尤其是利益相关人披露环境信息。完善相关环保制度，要求披露环境信息的企业不再局限于产生严重污染的企业，此外披露的内容除了排污情况外，还应包括企业相关的环境信息，如企业的环境绩效、环境负债及其对企业生产经营的影响和企业对环境状况的评价反映等。为反映企业应承担的环境责任，我国应考虑要求企业编制独立的“环境报告”，对企业在一个会计年度内发生的涉及资产、负债、损益、现金流入流出的有关环境会计核算信息进行综合报告。并把它作为某些行业的必要补充报表。（3）充分体现环境会计多重计量假设由于环境会计核算对象的特殊性，只采用货币计量是不可取的，需使用多重计量假设，它既可以用货币单位反映经济业务的损失和收益，又可选择实物、指数及百分数等辅助计量单位，即同