摘要

隨著人類社會(huì)生產(chǎn)和經(jīng)濟(jì)活動(dòng)規(guī)模的不斷擴(kuò)張，社會(huì)經(jīng)濟(jì)對(duì)全球環(huán)境的影響越來(lái)越嚴(yán)重。生態(tài)環(huán)境的不斷惡化和環(huán)境污染的不斷擴(kuò)散，促使人們?cè)絹?lái)越關(guān)注環(huán)境問(wèn)題。環(huán)境問(wèn)題密切影響到了企業(yè)的生產(chǎn)經(jīng)營(yíng)，現(xiàn)階段進(jìn)行環(huán)境會(huì)計(jì)信息披露是一種迫切需要。環(huán)境會(huì)計(jì)信息披露是分析控制環(huán)境支出的有效工具。實(shí)施環(huán)境會(huì)計(jì)信息披露有利于促進(jìn)企業(yè)加強(qiáng)環(huán)境管理，提高環(huán)境業(yè)績(jī)，提升企業(yè)形象，增強(qiáng)競(jìng)爭(zhēng)優(yōu)勢(shì)。但企業(yè)恰恰對(duì)環(huán)境會(huì)計(jì)信息披露問(wèn)題不夠重視，通過(guò)對(duì)黑龍江xx電力建設(shè)公司相關(guān)資料的分析與基本理論的相應(yīng)查閱，針對(duì)企業(yè)目前在披露過(guò)程中存在的問(wèn)題，進(jìn)行了相應(yīng)分析并在此基礎(chǔ)上提出了合理、可行的改進(jìn)建議，進(jìn)一步完善企業(yè)環(huán)境會(huì)計(jì)信息披露的處理方法。

關(guān)鍵詞 環(huán)境會(huì)計(jì) 信息披露 環(huán)境成本

Abstract
Along with mankind society produce and economic activities scale of continuously extend, society economy to world environment of influence more and more severity.Ecosystem environment of continuously depravation and pollution of the environment of continuously proliferation, urge people more and more concern environment problem.Environment problem close influence arrive produce of business enterprise management, present stage carry on the environment accountancy's information to disclose to be a kind of urgent demand.The environment accountancy's information disclose is analysis control environment expenditure of valid tool.Accountancy's information of the implement environment disclose that being advantageous to promote a business enterprise strengthen an environment management, exaltation environment accomplishment, promote business enterprise image, strengthen competitive advantage.But the business enterprise exactly disclose a problem to the environment accountancy's information not enough value, pass to electric power in northern Heilongjiang construction company related data of analysis and basic theories of correspond to check, aim at a business enterprise currently in the process of disclose in existence of problem, carried on to correspond analysis and put forward on this foundation reasonable, viable improvement suggestion, further perfect accountancy's information of the business enterprise environment disclose of treatment.

Key words environmental accounting information disclosure environmental costs

目錄
摘要 I
Abstract II

第1章 緒論 1
1.1選題背景 1
1.2研究目的、意義及方法 1
1.2.1研究目的 1
1.2.2研究意義 2
1.2.3研究方法 2
1.3國(guó)內(nèi)外研究現(xiàn)狀 2
1.3.1國(guó)內(nèi)研究現(xiàn)狀 2
1.3.2國(guó)外研究現(xiàn)狀 3
第2章 環(huán)境會(huì)計(jì)信息披露的相關(guān)理論依據(jù) 4
2.1環(huán)境會(huì)計(jì)的識(shí)別 4
2.1.1政治和法律環(huán)境 4
2.1.2社會(huì)文化環(huán)境 5
2.1.3技術(shù)環(huán)境 5
2.1.4經(jīng)濟(jì)環(huán)境 6
2.2環(huán)境會(huì)計(jì)信息披露模式 7
2.2.1對(duì)現(xiàn)行會(huì)計(jì)報(bào)告改進(jìn)披露 7
2.2.2編制環(huán)境會(huì)計(jì)報(bào)告單獨(dú)披露 8
2.2.3對(duì)現(xiàn)行會(huì)計(jì)報(bào)告涵蓋不了的部分單獨(dú)披露 8
第3章 企業(yè)環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀及存在問(wèn)題 10
3.1企業(yè)簡(jiǎn)介 10
3.2企業(yè)環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀 10
3.3企業(yè)環(huán)境會(huì)計(jì)信息披露存在具體問(wèn)題的分析 11
3.3.1不能獨(dú)立披露信息 11
3.3.2披露信息形式不規(guī)范 12
3.3.3對(duì)環(huán)境信息披露缺乏強(qiáng)制性約束 13
3.3.4財(cái)會(huì)人員在信息披露過(guò)程中的重要角色未能體現(xiàn) 14
第4章 加強(qiáng)企業(yè)環(huán)境會(huì)計(jì)信息披露的對(duì)策建議 16
4.1獨(dú)立的披露信息 16
4.2規(guī)范披露形式 16
4.3加強(qiáng)環(huán)境會(huì)計(jì)信息披露的強(qiáng)制約束力 17
4.4充分體現(xiàn)財(cái)務(wù)人員在信息披露過(guò)程中的重要角色 18

結(jié)論 20
致謝 21
參考文獻(xiàn) 22
附錄1 24
附錄2 29