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(編輯修改稿)
2024-07-11 02:37 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 l allocation criteria, make the same environmental resources in different enterprises, unit, between departments 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 anization supervision of the poor The enterprise environment accounting information is stakeholders decisionmaking and management is one of the important information, legitimacy, the fair sex, parability, Misgiving quality such as characteristic, the enterprise environment accounting information to objectively require independent third party for the evaluation 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 anization of business guidance. Our country in March 2021 has established a green accounting mittee. In June 2021, China accounting association established the seventh professional mittee environment accounting professional mittee of China marked the environmental accounting has entered a new stage. Due to late start, the study also is limited to the traditional 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 countermeasures (1) Establish environmental accounting legal status and role To 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 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 pensation system and financial transfer payment system, as 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 petitiveness 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 environmental information disclosure model The government will constantly improve the environmental management system, and promote enterprise piles environment report disclosure envir
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