株洲职业技术学院 毕业论文
标题：环境会计若干问题的研究 姓名：刘任海 系部：会计系 专业：会计电算化
班级： 0901 指导老师：李小青
中文摘要：为了有效保护和改善环境，要求企业对自己的行为环境影响加以自我约束。但这种要求往往又是同企业的经济效益相矛盾的。由于企业缺乏自觉约束其行为的内在动力，所以对企业的行为进行的各种规范管理往往效果不明显。这可能是至今许多企业的行为所造成的消极环境影响依然十分严重的重要原因之一。为此有必要将企业的环境业绩纳入到企业的决策信息系统中，使企业在追求经济效益时，必须重视环境效益。近年来，在这方面的研究成果很多，本文拟对目前环境会计中的若干问题加以探讨，以期取得较为清晰和条理化的认识。
关键词：环境会计定义责任环境成本收益
English Abstract: In order to effectively protect and improve theenviron
-ment requires companies to the environmental impact of their actions to self -restraint. However, this requirement is often Incontradictionwith the economic efficiency of enterprises. As the company's lack of conscious control their beh -avior intrinsic motivation, so the conduct of business management is often not obvious norms. This maybe the behavior of many companies has caused Ser
-ious negative environmental impact is still very important reasons. To this end it is necessary to the enterprise's environmental performance into corporate Deci
-sionmaking information systems to enable enterprises in the pursuit of
economic efficiency, we must attach importance to environmental benefits. In recent years, research in this area a lot, this paper intends to present a number of environmental accounting issues to be explored inorder to obtain a more clear and principled understanding. Keywords: environmental accounting definition responsibility Environmental costs benefit