我国能源企业环境成本的计量与报告问题研究

范文编号:CW211  范文字数:14460,页数:20

我国能源企业环境成本的计量与报告问题研究

摘要
 能源企业在快速发展的同时，也在以前所未有的速度破坏着类赖以生存的环境，长期以来所积累的环境问题已经开始不断显示出其现实的和潜在的危害，能源企业作为污染源之一，基于自己生存和发展的压力已不得不更多地关注环境问题，环境会计因此应运而生。而环境成本对企业成本的节约和经济效益的提高具有重要意义，因此决定了其在整个环境会计中的地位和作用。
 本文选题正是在这一背景下，对企业环境成本的计量和报告等问题进行研究，突破传统财务会计的局限，使企业把这部分长期以来被忽视的成本纳入日常核算范围，以利于企业做出正确的生产决策。
 本文主要内容如下：首先对企业环境成本的基础理论作一介绍；其次对企业环境成本计量与报告问题进行分析；最后针对其存在问题，提出相应的对策。

关键词：环境成本；环境成本计量；环境成本报告

范文类型：应用型

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  录

引言……………………………………………………………………………………1
1理论基础……………………………………………………………………………2
  1.1企业环境成本的理论概述……………………………………………………2
   1.1.1 企业环境成本的概念……………………………………………………2
   1.1.2 企业环境成本的内容……………………………………………………2
   1.1.3 企业环境成本的分类……………………………………………………2
   1.1.4 企业环境成本的特点……………………………………………………3
  1.2 企业环境成本计量的理论概述………………………………………………4
   1.2.1 企业环境成本计量的概念………………………………………………4
   1.2.2 企业环境成本计量的特点………………………………………………4
   1.2.3 企业环境成本计量的原则………………………………………………4
   1.2.4 企业环境成本计量常用的方法…………………………………………5
  1.3企业环境成本报告的理论概述………………………………………………5
   1.3.1企业环境成本报告的意义………………………………………………5
   1.3.2企业环境成本报告采用的基本模式……………………………………5
2对我国能源企业环境成本计量与报告存在问题分析…………………………7
  2.1 我国能源企业环境成本计量存在的问题分析………………………………7
  2.2 我国能源企业环境成本报告存在的问题分析………………………………7
3 针对所存在问题，提出对策和建议……………………………………………9
  3.1 针对环境成本计量问题，提出的对策和建议………………………………9
  3.2 针对环境成本报告问题，提出的对策和建议………………………………9
4 案例分析…………………………………………………………………………11
  4.1 简述我国石油企业的背景及发展状况……………………………………11
  4.2 对我国石油企业环境成本计量与报告存在问题分析……………………11
 4.2.1 我国石油企业环境成本计量存在问题分析……………………………11
   4.2.2 我国石油企业环境成本报告存在问题分析……………………………12
  4.3针对所存在问题，提出对策和建议……………………………………………12
 4.3.1 针对环境成本计量问题，提出的对策和建议…………………………13
   4.3.2针对环境成本报告问题，提出的对策和建议…………………13
结束语…………………………………………………………………………15
参考文献……………………………………………………………………………16
致谢………………………………………………………………………………17

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