【作者】 程艳妙；

【导师】 胡杨；

【作者基本信息】 西南交通大学 ， 企业管理， 2004， 硕士

【摘要】 经济和社会的发展应建立在可持续发展的基础上，而环境是实现可持续发展的前提。在环境日益恶化的今天，环境问题越来越成为全球所共同关注的重要问题，环境保护已成为现代企业所必须履行的一项重要责任。 传统会计把企业局限在没有生态的环境中，只对能以货币计量的具有交易价格的生产要素进行核算、过分重视短期经济利益而忽视环境效益和社会效益，结果导致了虚夸的收益，鼓励了以牺牲环境、透支未来而取得当前收益的做法。环境会计作为会计学的一个新兴分支，正是在这样的背景要求下为实现社会的可持续发展而产生的。 本文在借鉴前人经验和基本理论的基础上，分析了环境会计的定义本质、研究目标、基本假设、核算原则等理论内容，探讨了环境会计要素的计量核算方法，并在此基础上尝试性的建立了适合我国国情的环境会计核算体系，最后分析了在我国建立环境会计核算体系所面临的主要障碍并提出了相应的解决办法，以期对我国环境会计核算体系的建立和完善尽微薄之力，为我国可持续发展战略的实施保驾护航。更多还原

【Abstract】 Economy and social developments should be established on the basis of Sustainable Development. And environment is the precondition of realizing Sustainable Development. Today as the environment is getting worse and worse, environmental problems have become common and are taking more and moreattention around the globe. And a modern enterprise should be responsible for environment protection.Traditional Accounting confines enterprises in an environment without any ecological element. It focuses on accounting productive elements, which have exchange price and could only be measured by currency. And it pays too much attention to the company’s short term economic profit but neglects environmental and social benefits. These have resulted in exaggerated income and encouraged enterprises to sacrifice environment for short-term profits. Environmental Accounting as a new branch of Accounting was established for the realization of Sustainable Development.On the basis of absorbing former experience and elementary theory, I will analyze the definition, aim, hypothesis and checking principle of Environmental Accounting in this paper. And I will present the methods to measure and check environmental essentials and the checking system fitting the current circumstances in our country. In the end, I am going to talk about the barriersand solutions to building a checking system of Environmental Accounting in ourcountry. Hopefully, this paper could contribute to the establishment anddevelopment of Environmental Accounting checking system and be helpful tothe practice of Sustainable Development in our country.更多还原