畢業(yè)設(shè)計(jì)(論文)外文參考資料及譯文-環(huán)境會(huì)計(jì)工作場(chǎng)所能動(dòng)論-免費(fèi)閱讀
【正文】 因此，僅僅增強(qiáng)會(huì)計(jì)人員的環(huán)保意識(shí)是不夠的，我國(guó)要實(shí)施人才發(fā)展戰(zhàn)略，應(yīng)以大學(xué)本科教育為核心，以專(zhuān)科教育為基礎(chǔ)，以研究生教育為方向，擴(kuò)大本科環(huán)境會(huì)計(jì)教育規(guī)模，并強(qiáng)化繼續(xù)教育的制度性規(guī)范，從而保證環(huán)境會(huì)計(jì)專(zhuān)業(yè)發(fā)展的人才支持。③企業(yè)在污染發(fā)生后應(yīng)設(shè)法予以治理，其治理過(guò)程中的支出確認(rèn)為環(huán)境成本。 （ 3）充分體現(xiàn)環(huán)境會(huì)計(jì)多重計(jì)量假設(shè) 由于環(huán)境會(huì)計(jì)核算對(duì)象的特殊性，只采用貨幣計(jì)量是不可取的，需使用多重計(jì)量假設(shè)，它既可以用貨幣單位反映經(jīng)濟(jì)業(yè)務(wù)的損失和收益，又可選擇實(shí)物、指數(shù)及百分?jǐn)?shù)等輔助計(jì)量單位，即同時(shí)采取貨幣和非貨幣兩種計(jì)量形式來(lái)共同表現(xiàn)環(huán)境資源 ，使提供的信息更加完整準(zhǔn)確，有利于滿足各方面信息使用者的需要。同時(shí)應(yīng)建立全國(guó)財(cái)政補(bǔ)償體系和財(cái)政轉(zhuǎn)移支付體系，作為環(huán)境會(huì)計(jì)運(yùn)行的資金支持系統(tǒng)。而現(xiàn)代企 業(yè)的生存和發(fā)展需要環(huán)境會(huì)計(jì)信息的披露，企業(yè)應(yīng)該按照“誰(shuí)受益，誰(shuí)負(fù)擔(dān)”和“誰(shuí)污染，誰(shuí)治理”的經(jīng)濟(jì)責(zé)任原則，對(duì)所耗用的自然資源和破壞的生態(tài)環(huán)境付出一定代價(jià)，但目前實(shí)務(wù)會(huì)計(jì)很難找到一個(gè)指導(dǎo)性、合理性的分配標(biāo)準(zhǔn)，使同一環(huán)境資源在不同企業(yè)、單位、部門(mén)之間進(jìn)行分配。政府相關(guān)部門(mén)沒(méi)有界定哪些企業(yè)行為是屬于要公開(kāi)的企業(yè)環(huán)境行為，沒(méi)有明確企業(yè)環(huán)境信息公開(kāi)的主體，也沒(méi)有規(guī)定進(jìn)行環(huán)境信息公開(kāi)的程序，等等。s report, the enterprise environment information release content elements of different pattern, unified enterprise environmental information disclosure caused by lack of parability. And these socalled information openness just within a pany, for public pany outside investors or the social public cannot obtain relevant information, did not reflect information disclosed externalities, social. (3) Environmental accounting lack of effective measurement method Due to the plexity of the ecological environment and instability, available technology and method certain limits, the environmental problems of accurate measurement exist certain difficulties. Environmental cost, especially pollution cost measurement, calculation is relatively plex, while the traditional accounting no will environment from the economic problems listed 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 information disclosed the internal driving force insufficiency Longterm 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 inplete, and not science, also do not accord with the new economic environment and the requirements of The Times. Modern enterprise39。 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 e
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