摘　　要

　　　隨著人們不斷的擴(kuò)張社會(huì)生產(chǎn)與經(jīng)濟(jì)活動(dòng)的規(guī)模，自然環(huán)境的破壞日益嚴(yán)重，可持續(xù)發(fā)展面臨著很大的挑戰(zhàn)，這使得環(huán)境問(wèn)題越來(lái)越被人們所關(guān)注，保護(hù)環(huán)境的意識(shí)不斷加強(qiáng)和呼聲也越來(lái)越高。在加上，環(huán)境要素在傳統(tǒng)的企業(yè)會(huì)計(jì)中并未納入核算體系，導(dǎo)致企業(yè)在破壞環(huán)境的基礎(chǔ)上去換取經(jīng)濟(jì)利益的短視行為。正是對(duì)惡化的環(huán)境資源與傳統(tǒng)會(huì)計(jì)的修正的背景下產(chǎn)生環(huán)境會(huì)計(jì)。

　　　企業(yè)環(huán)境會(huì)計(jì)若干問(wèn)題進(jìn)行研究。共分為五部分，第一部分介紹背景、意義；國(guó)內(nèi)外環(huán)境會(huì)計(jì)的基本情況；研究的內(nèi)容和方法。第二部分是對(duì)環(huán)境會(huì)計(jì)的定義的概述；環(huán)境會(huì)計(jì)的分類(lèi)和分析環(huán)境會(huì)計(jì)的理論結(jié)構(gòu)；第三部分探討企業(yè)應(yīng)用環(huán)境會(huì)計(jì)的問(wèn)題；第四部分是對(duì)第三部分提到的問(wèn)題給出合理的建議；第五部分是對(duì)環(huán)境會(huì)計(jì)在石油企業(yè)中應(yīng)用分析。

　　　

關(guān)鍵詞：可持續(xù)發(fā)展；環(huán)境會(huì)計(jì)；理論結(jié)構(gòu)；問(wèn)題研究

Abstract

    As people continue expansion of social production and the scale of economic activity, the destruction of the natural environment is worsening, sustainable development is faced with great challenges, which makes environmental problems has been growing concern about the growing awareness of environmental protection and increasingly vocal. In plus, in the traditional enterprise environmental factors not included in the accounting system accounting, which causes damage to the environment in exchange for economic benefits based on up short-sighted. It is on the deteriorating environmental resources and the traditional accounting correction arising in the context of environmental accounting.

    Several corporate environmental accounting issues. Is divided into five parts, the first part introduces the background, significance; basic situation of domestic and foreign environmental accounting; research content and methods. The second part is an overview of the definition of environmental accounting; environmental accounting classification and analysis of environmental accounting theoretical structure; third part discusses enterprise application environments accounting issues; fourth part is the third part of the question referred to give a reasonable recommendations; fifth part is the environmental accounting in the petroleum enterprise application analysis. 

Keywords：Sustainable development;Environmental accounting;Theoretical structure; Research

　　　

目    錄

摘　　要 I

Abstract II

1  緒　論 1

1.1　研究背景 1

1.2  研究目的與意義 1

1.2.1  研究目的 1

1.2.2  研究意義 2

1.3  國(guó)內(nèi)外研究現(xiàn)狀 2

1.3.1  國(guó)外研究現(xiàn)狀 2

1.3.2  國(guó)內(nèi)研究現(xiàn)狀 3

1.4  研究?jī)?nèi)容與方法 4

1.4.1  研究?jī)?nèi)容 4

1.4.2  研究方法 4

2  環(huán)境會(huì)計(jì)基礎(chǔ)理論概述 5

2.1  環(huán)境會(huì)計(jì)的定義 5

2.1.1  環(huán)境會(huì)計(jì)的概念 5

2.1.2  環(huán)境會(huì)計(jì)的對(duì)象 5

2.1.3  環(huán)境會(huì)計(jì)目標(biāo) 5

2.1.4  環(huán)境會(huì)計(jì)的基本假設(shè) 6

2.2  環(huán)境會(huì)計(jì)的分類(lèi) 6

2.2.1  宏觀環(huán)境會(huì)計(jì)和微觀環(huán)境會(huì)計(jì) 6

2.2.2  外部環(huán)境會(huì)計(jì)和內(nèi)部環(huán)境會(huì)計(jì) 7

2.3  環(huán)境會(huì)計(jì)研究的理論基礎(chǔ) 7

2.3.1  可持續(xù)發(fā)展理論 7

2.3.2  環(huán)境價(jià)值理論 8

2.3.3  大循環(huán)成本理論 8

3  企業(yè)應(yīng)用環(huán)境會(huì)計(jì)存在的問(wèn)題 10

3.1  相關(guān)法律和法規(guī)不健全 10

3.2  利益相關(guān)者對(duì)環(huán)境會(huì)計(jì)信息需求少 10

3.3  企業(yè)財(cái)務(wù)人員素質(zhì)低 11

3.4  薄弱的環(huán)保意識(shí) 11

4  環(huán)境會(huì)計(jì)在企業(yè)發(fā)展的建議 12

4.1  健全會(huì)計(jì)法規(guī)和制定環(huán)境會(huì)計(jì)準(zhǔn)則 12

4.2  樹(shù)立企業(yè)綠色經(jīng)營(yíng)理念 12

4.3  提高企業(yè)財(cái)務(wù)人員素質(zhì) 14

4.4  加強(qiáng)全民的環(huán)保意識(shí) 14

5  環(huán)境會(huì)計(jì)在石油企業(yè)中應(yīng)用分析 15

5.1  石油企業(yè)的環(huán)境背景 15

5.1.1  石油企業(yè)的環(huán)境方針 15

5.1.2  企業(yè)環(huán)境因素識(shí)別與評(píng)價(jià)控制程序 15

5.2  企業(yè)的工藝流程及存在的污染情況 16

5.3  環(huán)境會(huì)計(jì)在該石油企業(yè)的應(yīng)用分析 16

5.3.1  石油企業(yè)內(nèi)部環(huán)境費(fèi)用分配 17

5.3.2  建立環(huán)境成本責(zé)任中心 18

5.3.3  加強(qiáng)環(huán)境業(yè)績(jī)?cè)u(píng)價(jià) 18

5.3.4  該企業(yè)環(huán)境信息的披露 19

結(jié)　　論 21

參考文獻(xiàn) 22

致　　謝 23