环境会计信息披露文献

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本科论文一般参考文献格式就是孔令飞,.环境会计信息披露[J].财会通讯,2012,25:22-24作者：孔令飞文章名称：环境会计信息披露参考文献类型：期刊[J]期刊名称：财会通讯年份：2012卷期：25页码：22-24如满意回答还望采纳，如有疑问请追问

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环境会计产生的环境回顾环境会计产生和发展二十多年的历史，可以看出环境会计是在自然环境遭受严重破坏、生态环境严重恶化、经济发展的物质基础受到威胁的背景下，人们在分析了传统会计理论和方法的局限性基础上提出的。环境状况的恶化对经济活动主体提出新的要求。人类在生产和生活过程中，不断从自然界取得资源，同时又将生产和生活中产生的废物排放到环境中去。随着经济的发展和人口的增长，人类要求从自然界取得的资源越来越多，同时排放到自然界中的废物也越来越多，超过了自然界的承受能力，导致生态破坏、环境污染等一系列环境问题。目前，世界各国都不同程度的存在着环境污染和生态破坏问题，各国的环境问题又共同造成了全球性的环境问题。面对越来越严重的环境问题，各国提高了对环境问题的重视程度，在世界范围内寻求合作以解决治理环境的国际协调问题。1987年，联合国世界环境与发展委员会提出了可持续发展战略，作为指导各国环境与发展实践的共同战略。所谓可持续发展是指既满足当代人的需要，以不对后代人满足其需要的能力构成危害的发展模式，其实质在于限制、调整人类的各种活动特别是经济活动，在经济社会的发展过程中解决各种环境问题，使经济社会的发展建立在环境资源可以承受的基础上，并促使其充分、持久地发展，从而最大限度地满足当代人和后代人的需要。我国20年来的改革开放促进了经济发展和国民经济高速增长，创造了巨大的物质财富，人民生活有了较大提高，但由于对资源开发强度过大，造成环境污染，水土流失，耕地面积减少，资源耗竭速度提高，大量物种濒临灭绝等环境问题。98年特大洪水在一定程度上就是由于沿江植被遭到破坏，水土流失严重造成的。我国政府近年来加大了环境保护方面的法制建设和资金投入，取得了一定的效果，但也存在着投入总量不足、环保效益和经济效益差等问题。在总量上，发达国家环境保护投入平均占GNP的1％－2％，我国仅占0.7％，且由于我国环保历史欠帐较多，投入总量更显不足。在效益上，由于对环境资源的过度开发和浪费缺乏有效的监督和控制，现阶段仅仅从法律监督和行政管理方面对破坏环境的行为进行控制，而没有健全、系统的量化指标把企业的环保责任和经济效益联系起来，把保护环境变为企业的自觉行为。企业还没有把环境保护作为企业生存和发展的一个必要条件，没有把环境保护作为企业扩大市场占有率、提高经济效益的重要手段，认为进行环保投入和技改得不到切实的回报，积极性较差。为提高环保投入产出率，改善环保工作的效果，确保人类社会的可持续发展，利用会计手段对环境资源和环保责任进行计量和控制，研究专门的会计方法体系是十分必要的。1.企业适应环境要求，提高经济效益的必由之路。企业要实现长期生存和稳定发展，必须树立适应环境的观念，社会环境是企业生存和发展的制度基础，而自然环境则是企业生存和发展的物质基础。传统观点认为：企业必须尽可能地适应社会环境，寻求最佳投资环境、融资环境、市场环境和政策环境，才能求得长期生存和稳定发展。而从可持续发展观点看来：企业的生存和发展需要不断地从自然环境中取得资源，又要不断地将废物排放到环境中去，如果企业没有一个持续、稳定的自然环境作为物质基础，求得与自然环境的和谐共生，企业的长期生存和稳定发展只能是空谈。现实生活中，人们的环境保护意识不断增强，越来越要求企业提供更多的绿色产品，企业立足自身经济利益，也应增强环保意识，增大环保投入，降低能源消耗，细化环保投入和产出的计量，计量取得的环境资源、负有的环保责任和发生的环境费用，确认取得的环境收益或损失。这样才能全面的衡量企业的效益状况，为企业目标的实现提供真实、可靠的信息。2.传统会计模式的局限性传统会计的目标是借助会计对经济活动进行核算和监督，为经营管理提供财务信息，并考核经营责任，从而取得最大的经济效益。传统会计侧重于从人类经济活动的角度出发，着眼于对自然资源的开发利用，没有将环境所带来的经济问题纳入会计研究的范围，表现为会计信息披露不充分和会计循环过程的不完整。传统会计没有将环境所带来的经济问题纳入会计研究的范围，缺乏对企业环境资源、环境责任和环境费用的计量，缺乏对企业取得的环境收益或损失的确认。传统会计没有把企业视为与环境共生的经济体，没有认识到经济运转和自然环境循环是紧密联系在一起的。认为经济循环从企业从环境中取得资源开始，到企业实现其产品，取得经济收益结束。忽视了环境对企业的影响和企业对环境的影响，忽视了环境自身的物质补偿过程和企业环境中取得资源造成的企业对环境的补偿责任。具体而言，没有将环境资源确认为资产，没有将企业应承担的环保责任确认为负债，没有将环境资本确认为所有者权益，没有确认环境收入和费用以及环境利润。导致上述问题的原因是，传统会计认为没有凝结人类一般劳动的环境资源是没有价值的，不必对之进行确认和计量。应当看到，环境资源具有社会产品具有的有效用性和稀缺性，应当并可能对其进行确认和计量。environmentalaccountingenvironmentalRecallingthedevelopmentofenvironmentalaccountingandhavemorethantwodecadesofhistory,canbeseeninthenaturalenvironment,environmentalaccountingisseverelydamaged,aseriousdeteriorationoftheecologicalenvironment,thematerialbasisofeconomicdevelopmentagainstthebackdropofthreatstopeopleinthetraditionalanalysisofaccountingtheoryandmethodsOnthebasisofthelimitations.Thedeteriorationofenvironmentalconditionsontheeconomicactivitiesofthemainnewrequirements.Intheproductionandlifeofmankind,madefromnaturalresourceswillhavealifeoftheproductionanddischargeofwasteintotheenvironment.Withtheeconomicdevelopmentandpopulationgrowth,fromthenatureofhumanresourcestoachievemoreandmore,atthesametimereleasedintothenatureofthewastemoreandmore,exceedingthetoleranceofthenaturalworld,leadingtoecologicaldamage,environmentalpollution,suchasaSeriesofenvironmentalproblems.Atpresent,allcountriesintheworldtherearedifferentlevelsofenvironmentalpollutionandecologicaldamage,environmentalproblemsalsoledtoacommonglobalenvironmentalproblems.Inthefaceofincreasinglyseriousenvironmentalproblems,raisedtheimportanceofenvironmentalissues,aroundtheworldtoseekcooperationtoaddressenvironmentalissuesofinternationalcoordination.In1987,theUnitedNationsWorldCommissiononEnvironmentandDevelopmentputforwardastrategyofsustainabledevelopmentasanationalguidanceonEnvironmentandDevelopment,thecommonpracticeofthestrategy.Theso-calledsustainabledevelopmentmeansnotonlymeetstheneedsofthepeople,nottofuturegenerationstomeettheirownneedstheabilitytoposeahazardmodelofdevelopmentanditsessenceistolimittheadjustmentofhumanactivities,especiallyeconomicactivitiesintheeconomicandsocialdevelopmentInsolvingenvironmentalproblems,sothattheeconomicandsocialdevelopmentintheestablishmentofenvironmentalresourcestobearonthebasisof,andtoitsfullandlastingdevelopmentinordertosatisfycurrentandfuturegenerations.China's20yearsofreformandopeningtopromotetheeconomicdevelopmentofthenationaleconomyandrapidgrowthhascreatedtremendousmaterialwealth,thepeople'slivingstandardhasimprovedgreatly,butonthestrengthofresourcedevelopmentistoolarge,causingenvironmentalpollution,soilerosion,reductionofarableland,Toincreasethespeedofresourcedepletion,alargenumberofendangeredspeciessuchastheenvironment.98-yearfloodtoacertainextentisduetothedestructionofvegetationalongtheriver,causedserioussoilerosion.Inrecentyears,China'sgovernmentincreasedthelegalsystemofenvironmentalprotectionandinvestment,hasachievedsomeresults,butthereisatotallackofinputs,inefficiencyandpooreconomicreturns.Intotal,theEnvironmentalProtectiondevelopedintoanaverageof1%ofGNPaccountedfor-2%,Chinaaccountedforonly0.7percent,andasaresultofChina'senvironmentalhistory,moredebt,thetotalinvestmentisevenmoreinadequate.Intermsofeffectiveness,asaresultofover-exploitationofenvironmentalresourcesandawasteofalackofeffectivesupervisionandcontrolatthisstageonlyfromalegalandadministrativesupervisionofthedestructionoftheenvironmentcontrol,andnosoundsystemofquantitativeindicatorsoftheenterprisesResponsibilityforenvironmentalandeconomicbenefitslinkedtotheprotectionoftheenvironmentintoabusinessconsciousact.Environmentalprotectionenterpriseshavenotasacorporatesurvivalanddevelopmentofanecessarycondition,notasanenvironmentalprotectionenterprisestoexpandmarketshare,animportantmeanstoenhanceeconomicefficiency,environmentalprotectionthatarenotpracticaltechnicalinputsandthereturnofthemoreactivePoor.Inordertoenhanceenvironmentalprotectioninput-output,improvingtheeffectivenessofenvironmentalprotectiontoensuresustainabledevelopmentofhumansociety,themeansofaccountingfortheuseofenvironmentalresourcesandenvironmentalresponsibilityandcontrolmeasures,thestudyofspecializedaccountingsystemisessential.1.Enterprisestoadapttoenvironmentalrequirements,theonlywaytoincreaseeconomicefficiency.Toachievelong-termbusinesssurvivalanddevelopmentofastable,wemustfostertheideatoadapttotheenvironment,socialenvironmentforenterprisestosurviveanddeveloponthebasisofthesystem,andthenaturalenvironmentistheexistenceanddevelopmentofenterprisesonthebasisofthematerial.Thetraditionalview:companiesmustadapttothesocialenvironmentasmuchaspossible,toseekthebestinvestmentenvironment,financialenvironment,themarketenvironmentandpolicyenvironmentinordertoachievestabilityanddevelopmentoflong-termsurvival.Fromthepointofviewofsustainabledevelopment:thesurvivalanddevelopmentofenterprisesneedtoobtainresourcesfromthenaturalenvironment,butalsowillcontinuetodischargewasteintotheenvironment,ifcompaniesdonothaveasustainedandstableenvironmentasamaterialfoundation,Toachieveharmonywiththenaturalenvironment,Symbiotic,enterprisesandthesteadydevelopmentoflong-termsurvivalcanonlybeemptytalk.Inreallife,people'sawarenessofenvironmentalprotection,growingmoreandmorerequeststoprovidemoregreenproducts,companiesbasedontheirowneconomicinterests,shouldalsoenhanceenvironmentalawareness,increasingenvironmentalprotectioninputandreduceenergyconsumption,environmentalprotection,investmentandRefinementTheoutputmeasures,measurestoachieveenvironmentalresources,hastheresponsibilityforenvironmentalprotectionandenvironmentalcosts,toobtainrecognitionoftheenvironmentalgainsorlosses.Onlyinthiswaycanacomprehensivemeasureoftheeffectivenessofbusinessconditions,corporateobjectivestoprovideatrueandreliableinformation.2.LimitationsofthetraditionalaccountingmodelTraditionalaccountingwiththegoalofaccountingforeconomicactivitiesandsupervisionofaccounting,businessmanagementfortheprovisionoffinancialinformation,assessmentandaccountability,soastomaximizeeconomicbenefits.Thetraditionalemphasisonaccountingfromthehumanpointofviewofeconomicactivity,focusingonthedevelopmentandutilizationofnaturalresources,nottheeconomicenvironmentintotheaccountingofthescope,accountingfortheperformanceofinadequatedisclosureandaccountingofthecycleisnotcomplete.Traditionalaccountingdoesnotbroughtaboutbytheeconomicenvironmentintotheaccountingofthescope,lackofresourcesintheenterpriseenvironment,environmentalresponsibilityandenvironmentalcostsofthemeasures,lackofaccesstothecorporateenvironmentorlossofrevenuerecognition.Notthetraditionalaccountingbusinessenvironment,Symbioticandastheeconomyhasnotrecognizedthefunctioningoftheeconomiccycleandthenaturalenvironmentarecloselylinked.Thattheeconomiccyclefromthecorporateenvironmenttoobtainresourcesfromthebeginningtoachieveitsbusinessproducts,toobtaintheendoftheeconomicbenefits.Ignoringtheenvironmentalimpactofcorporateandbusinessimpactontheenvironment,environmentalneglecttheirownmaterialandtheprocessofcompensationandbusinessenvironmenttoobtainresourcesofthecorporateenvironmentalliability.Inparticular,thereisnoenvironmentalresourceswillberecognizedasassets,notcompaniesshouldbeartheresponsibilityforenvironmentalprotectionrecognizedasliabilities,nottheenvironmentidentifiedastheowner'sequitycapital,thereisnoconfirmationofincomeandthecostoftheenvironmentandenvironmentalprofits.Theseledtothecauseoftheproblemisthattraditionalaccountingingeneraldonotthinkthereiscondensationofhumanlabor,environmentalresourcesisofnovalue,noneedfortheconfirmedandmeasured.Itshouldbenotedthatthecommunityhastheresourcesandtheenvironmentwiththeproductsandeffectiveuseofscarce,itshouldbeandcouldbeidentifiedandmeasured.