中英國(guó)家審計(jì)比較及借鑒

國(guó)際環(huán)境會(huì)計(jì)模式比較及對(duì)我國(guó)的啟示

摘要：隨著會(huì)計(jì)學(xué)的革命和經(jīng)濟(jì)增長(zhǎng)方式的轉(zhuǎn)變，環(huán)境會(huì)計(jì)已經(jīng)成為各國(guó)學(xué)者研究的焦點(diǎn)。國(guó)內(nèi)外企業(yè)的環(huán)保意識(shí)和社會(huì)責(zé)任感也在逐步提高，但由于尚未形成完善統(tǒng)一的環(huán)境會(huì)計(jì)理論體系，有關(guān)研究缺乏可操作性，企業(yè)難以真正將環(huán)境因素納入管理體系；而我國(guó)的環(huán)境會(huì)計(jì)理論和實(shí)務(wù)雖然取得了重要成果，但與發(fā)達(dá)國(guó)家相比仍然存在差距。因此，本文首先對(duì)國(guó)際上不同的環(huán)境會(huì)計(jì)模式做了總結(jié)和對(duì)比，然后分析我國(guó)環(huán)境會(huì)計(jì)信息披露的實(shí)際需求及存在的問題，最后在借鑒各國(guó)有益經(jīng)驗(yàn)的同時(shí)，對(duì)我國(guó)環(huán)境會(huì)計(jì)的理論和實(shí)務(wù)工作提出了相關(guān)的建議。

關(guān)鍵詞：環(huán)境會(huì)計(jì)；模式；比較；建議


The Comparison of Environmental Accounting Model
and the Policy Recommendations to China

Abstract: With the development of accounting and the way economy greatly, environmental accounting has become the focus of research all over the world. However, integrated theory system has not been developed because of disagreement in expression. Meanwhile, companies home and abroad are realizing the importance of environment protection and glad to shoulder social responsibilities. As relevant research is not so applicable, it is difficult for companies to consider environmental factor into their management system in practice. In China, although the theory and practice in environmental accounting both have got well developed, gap do exist compared with developed countries. This paper firstly summarizes different models of environmental accounting all over the world and compares them. Then, it analyzes the environmental accounting in China. Finally, it has put forward corresponding policy recommendations for the improvement of environmental accounting in China.

Key words: environmental accounting; accounting model; comparision; policy recommendations

目 錄

1 引 言 1
2 國(guó)際環(huán)境會(huì)計(jì)模式概述 1
2.1 美國(guó)模式概述 2
2.1.1 環(huán)境信息披露 2
2.1.2 環(huán)境會(huì)計(jì)發(fā)展 4
2.1.3 模式特點(diǎn)綜述 4
2.2 日本模式概述 5
2.2.1 環(huán)境信息披露 6
2.2.2 環(huán)境會(huì)計(jì)發(fā)展 8
2.2.3 模式特點(diǎn)綜述 9
2.3 國(guó)際環(huán)境會(huì)計(jì)模式的比較分析 9
3 我國(guó)環(huán)境會(huì)計(jì)的現(xiàn)狀 11
3.1 我國(guó)環(huán)境會(huì)計(jì)的發(fā)展 11
3.1.1 法律法規(guī) 11
3.1.2 會(huì)計(jì)實(shí)務(wù) 12
3.2 我國(guó)環(huán)境會(huì)計(jì)的缺陷 13
3.2.1 環(huán)境會(huì)計(jì)法律制度還不健全 13
3.2.2 環(huán)境會(huì)計(jì)信息披露比例較低 13
3.2.3 環(huán)境會(huì)計(jì)信息實(shí)用性低 14
3.2.4 環(huán)境會(huì)計(jì)信息缺乏可比性 14
4 國(guó)際環(huán)境會(huì)計(jì)對(duì)我國(guó)的啟示 14
4.1 政府的角度 15
4.1.1 進(jìn)一步健全環(huán)境立法工作 15
4.1.2 制定環(huán)境會(huì)計(jì)準(zhǔn)則 15
4.1.3 加快環(huán)境政策創(chuàng)新 15
4.1.4 建立以強(qiáng)制披露為基礎(chǔ)的自愿披露模式 16
4.2 社會(huì)的角度 16
4.2.1 完善獨(dú)立的第三方機(jī)構(gòu)驗(yàn)證 16
4.2.2 加強(qiáng)環(huán)境會(huì)計(jì)理論與方法的研究 16
4.2.3 提高公眾環(huán)保意識(shí) 17
4.3 企業(yè)的角度 17
4.3.1 向獨(dú)立環(huán)境報(bào)告過渡 17
4.3.2 樹立可持續(xù)發(fā)展觀念 18
5 結(jié)束語(yǔ) 18
參考文獻(xiàn) 19