文档介绍：企业环境会计研究 Environmental Accounting ing a new branch as the view of sustainable development has came into being since 1970" western countries began tothestudy ofthe new area and have formed special theories and international anizes and accounting professional ones concerned take allkinds ofmeaslll-鹳topromote itsstudy and present,overseas study ofEnvironmental Accounting has develop indepth to standard and the recent decade,our study focuses on thereform andprance ounting system and overlooked the promotion totheoretical study and study ofEnvironmental Accounting in our country is plete and fixed,especially in standard and system ofEnvironmental is very important for Environmental Accounting system ofenterprises todesignEnvironmental Accounting,standardize behavior ofenterprises ounting, increase quality ofEnvironmental Accounting information,enhance the utilization effectiveness of environmental resources,decrease the cost of environmental resources, increase micro·economicand macro·economic benefit,realize thesustainabledevelopment ofbusiness and method ofnorm isadopted Environmental Accounting system in fivepans such as themeaning andrequirements ofdesign, organization ofEnvironmental Accounting, h盟dings ofEnvironmental Accounting,examples ofdealing with accounts andreport ofEnvironmental Accounting and put forward the countermeasure of practicing Environmental Accounting in our country. 2 企业环境会计研究一、导论(一) 选题背景及研究价值经济快速发展带来了环境污染和生态失衡的负面影响,据分析,目前自然环境所遭受的污染物中大约有80%来自企业,如何解决经济发展与环境保护的矛盾成为世界各国共同关注的问题。在会计实务领域,西方发达国家的公司,特别是著名的跨国公司,迫于政府和市场竞争的压力以及自身发展的需要,在20世纪70年代就开始在财务报告中披露企业环境信息。我国面临经济发展与环境污染问题并存的局面,可持续发展战略是我国经济发展的唯一选择。从我国当前的经济改革和市场建设来看,大力发展我国的环境会计体系具有十分重要的现实意义: ,实现资源的有效配置。对资源价格的合理计量将改变目前由于市场价格信号失真导致的对资源的破坏性利用,尽快建立以生态效率为核心的衡量机制,从而加快我国市场经济体制的建设。。对企业经济活动的外部负效应的反映和计量将为宏观控制和微观调整创造良好的条件,从而使“经济一社会一生态”系统的发展尽快走上良性循环的轨道。、消费方式