我國能源企業環境成本的計量與報告問題研究

論文編號:CW211  論文字數:14460,頁數:20

我國能源企業環境成本的計量與報告問題研究

摘要
 能源企業在快速發展的同時，也在以前所未有的速度破壞著類賴以生存的環境，長期以來所積累的環境問題已經開始不斷顯示出其現實的和潛在的危害，能源企業作為污染源之一，基于自己生存和發展的壓力已不得不更多地關注環境問題，環境會計因此應運而生。而環境成本對企業成本的節約和經濟效益的提高具有重要意義，因此決定了其在整個環境會計中的地位和作用。
 本文選題正是在這一背景下，對企業環境成本的計量和報告等問題進行研究，突破傳統財務會計的局限，使企業把這部分長期以來被忽視的成本納入日常核算范圍，以利于企業做出正確的生產決策。
 本文主要內容如下：首先對企業環境成本的基礎理論作一介紹；其次對企業環境成本計量與報告問題進行分析；最后針對其存在問題，提出相應的對策。

關鍵詞：環境成本；環境成本計量；環境成本報告

論文類型：應用型

Our country’s energy enterprise environment cost measurement and reporting issues research

                      Abstract
As a result of rapid development of energy enterprise, environmental quality have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind,the accumulated environmental problems have begun to show realistic and potential harm continuously. Energy enterprises as one of the sources of pollution, as the vital cause of environmental pollution, it is the time for enterprises to undertake the duty of environmental protection. Enterprises have already had to pay more attention to the environmental question on the basis of the pressure of surviving and developing, the environmental accountant arises an the historic moment. And the environment cost is economized and significant with the improvement of the economic benefits the cost of enterprises, therefore that has determined its status and function in the whole environmental accountant.
Because of the above-mentioned situation, this text regards the regards the measurement and disclosure of enterprises environment cost as the main theme of studying. Break the traditional financial accounting limitations, make the enterprise put this part long neglected cost into daily accounting scope, favors the enterprise to make the correct production decision-making.
This paper mainly content as follows: firstly the enterprise environment cost basis theory is introduced, Next to the enterprise environment cost measurement and reporting issues is analyzed, Finally, according to the problems existed, put forward the corresponding countermeasures.

Key Words: Environmental costs; Environmental costs measurement; Environmental costs disclosure
Type of Thesis: Applied Research

 目  錄

引言……………………………………………………………………………………1
1理論基礎……………………………………………………………………………2
  1.1企業環境成本的理論概述……………………………………………………2
   1.1.1 企業環境成本的概念……………………………………………………2
   1.1.2 企業環境成本的內容……………………………………………………2
   1.1.3 企業環境成本的分類……………………………………………………2
   1.1.4 企業環境成本的特點……………………………………………………3
  1.2 企業環境成本計量的理論概述………………………………………………4
   1.2.1 企業環境成本計量的概念………………………………………………4
   1.2.2 企業環境成本計量的特點………………………………………………4
   1.2.3 企業環境成本計量的原則………………………………………………4
   1.2.4 企業環境成本計量常用的方法…………………………………………5
  1.3企業環境成本報告的理論概述………………………………………………5
   1.3.1企業環境成本報告的意義………………………………………………5
   1.3.2企業環境成本報告采用的基本模式……………………………………5
2對我國能源企業環境成本計量與報告存在問題分析…………………………7
  2.1 我國能源企業環境成本計量存在的問題分析………………………………7
  2.2 我國能源企業環境成本報告存在的問題分析………………………………7
3 針對所存在問題，提出對策和建議……………………………………………9
  3.1 針對環境成本計量問題，提出的對策和建議………………………………9
  3.2 針對環境成本報告問題，提出的對策和建議………………………………9
4 案例分析…………………………………………………………………………11
  4.1 簡述我國石油企業的背景及發展狀況……………………………………11
  4.2 對我國石油企業環境成本計量與報告存在問題分析……………………11
 4.2.1 我國石油企業環境成本計量存在問題分析……………………………11
   4.2.2 我國石油企業環境成本報告存在問題分析……………………………12
  4.3針對所存在問題，提出對策和建議……………………………………………12
 4.3.1 針對環境成本計量問題，提出的對策和建議…………………………13
   4.3.2針對環境成本報告問題，提出的對策和建議…………………13
結束語…………………………………………………………………………15
參考文獻……………………………………………………………………………16
致謝………………………………………………………………………………17