【正文】
畢 業(yè) 設(shè) 計(jì)(論 文) 外 文 參 考 資 料 及 譯 文 譯文題目: 環(huán)境會(huì)計(jì) 工作場(chǎng)所能動(dòng)論 學(xué)生姓名: 彭莉莉 學(xué) 號(hào): 0721110138 專 業(yè): 會(huì) 計(jì) 學(xué) 所在學(xué)院: 龍?bào)磳W(xué)院 指導(dǎo)教師: 卞 毓 寧 職 稱: 副 教 授 2021 年 02 月 20 日 說明: 要求學(xué)生結(jié)合畢業(yè)設(shè)計(jì)(論文)課題參閱一篇以上的外文資料,并翻譯至少一萬(wàn)印刷符(或譯出 3 千漢字)以上的譯文。 譯文原則上要求打印(如手寫,一律用 400 字方格稿紙書寫),連同學(xué)校提供的統(tǒng)一封面及英文原文裝訂,于畢業(yè)設(shè)計(jì)(論文)工作開始后 2 周內(nèi)完成,作為成績(jī)考核的一部分。 The Problems and the Countermeasures in the Environment Accounting and Information Disclosure of Our Country Abstract Analyzed 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. Raised 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 accounting personnel petence 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, environmental problems are being world attention, and bee 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 China39。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 environment 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 accounting regulations and system is still not perfect At 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 amount control environmental management system, but involve the environmental disclosure of the specific provisions, especially in our country is sporadic has not been formed plete environment accounting syste