關(guān)于環(huán)境會(huì)計(jì)核算問(wèn)題的探討.pdf

1、長(zhǎng)沙交通學(xué)院碩士學(xué)位論文關(guān)于環(huán)境會(huì)計(jì)核算問(wèn)題的探討姓名：賀云龍申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：劉建英李世聰20030430AbstractTheenvironmentalquestionwasincludedfirstlyinthecategoryoftheaccountingresearchbytheUnitedStatesscholarDavid‘F’Lingoessince1968，thetheorycirclehasal

2、readyraisedtheclimaxthattheenvironmentalaccountantstudiesMeanwhile，thefulfillmentofenvironmentalaccountanthadenteredthesubstantivestageatallcountriestooDisplaymainlythatrulesandregulationsaboutenvironmentalaccountantpoin

3、tedhavebeenmadeandadjustedininternationalaccountantorganizeandofvariouscountriesThisfullyprovesthattheoreticalresearchandpracticeoftheenvironmentalaccountanthavebeencombinedtogethereffectivelyThetheoreticalresearchofthee

4、nvironmentaccountingofourcountrystartslaterbuttheenvironmentalaccountant’SpracticeiSstilltheblankinourcountrysothisdissertationdiscussafeWproblemaboutthecheckingaspectoftheenvironmentalaccountantthrou咖analyzingthenecessi

5、tythatourcountrypracticetheenvironmentalaccountant(1)Basingonthesystemofresourcesenvironmentthatmankindrelyforexistencetheoverallgoaloftheenvironmentalaccountantistheequilibriumofthehumaneconomicactivitiesandtheresources

6、environmenttobeattainedbyfixingattentiononefficientlymakinguseofthereturningresources；Theconcretegoaloftheenvironmentalaccountantistoprovidetheavail’Senvironmentinformationforififormationuser(2)Environmentalaccountant’Sa

7、伍rrnationintensionaffirmationstandard，andaffirmationcontents(3)Theonvironmentalaccountantmeasurement’Sintension，measurement’Sprinci口leandtheunitschoicewithcalculatethemethedf4、Therecordoftheenvironmentalaccountantinvolve

8、stwoofcontentsoftheaccountestablishandthefinancehandled，thisdissertation，accordingtothepublishmodeoftheenvironmentalaccountinginformafiontochoiceshowstheproblemoftherelevantaccountestablishabouttheenvironmentaccountingun

9、dertheinformationpublishmodeandanalyzedthefinancehandledoftheitemsofmainenvironmentalaccountant(5)0nthefoundationofevaluatingtheinfortnationpublishmodeofthecurrentenvironmentalaccountant，thistextbnnguppedthebasicprincipl

10、eshouldbefollowedwhen血einformationPublishmodeoftheenvironmentalaccountanttochoiceAtthesametimediscussitsidealmodeandcontents(6)Aimattheprobleminthecourseofourenvironmentaccountingpractice；thisdissertationbringsuprelevant

11、lysuggestionTheinnovationofthisdissertationisinfollowingseveralrespectsmainly：(1)completelyandsystematicallydiscussedtheoverallgoalandtheconcretegoaloftheenvironmentalaccountant(2)Bringuppedtheenvironmentalaccountantteal