会计学年论文(设计) -企业环境成本有关问题的探究.doc

学年论文(设计) TERM THESIS (DESIGN) 论文（设计）题目 Title Of Thesis（Design） 　　企业环境成本有关问题的探究 　 分院（系别） Department 　会计学院　 专　　业 Specialty 班 级 Class 　 　 学 号 Number 　　 论文（设计）作者 Author of Thesis（Design） 　 论文完成日期 Date 2012年9月4日 论文（设计）指导教师 Advisor 指导教师职称 The Title of Advisor 　教授 　  企业环境成本有关问题的探究 IN THE NEW PERIOD OF THE RELEVENT QUESTIONS OF THE ENTERPRISEENVIRONMENT COST TO ERPLORE 2012年9月10日 Sep. 10, 2012 摘 要 资源、环境是人类生存和发展的基本条件。当今世界经济迅速发展，日新月异，但是相当大一部分是建立在过度索取自然的基础上，对自然资源补偿普遍不足，造成全球性自然资源存量锐减，生态平衡被破坏，环境污染恶化。众所周知，以严重的环境污染为代价求得经济增长是得不偿失的，在经济发展的同时保护环境，在优化环境的同时促进经济发展，从而使得经济发展与环境保护相得益彰，真正实现经济的可持续发展。 传统会计把会计主体局限在没有生态的环境中，资源和环境的消耗没有计入成本。结果导致了以牺牲环境、透支未来为代价，取得了虚夸的收益，为企业和国家带来了无尽的后患。 关键词 企业；环境成本；可持续经济发展 Abstract Resources and environment is the human survival and development of the basic conditions. In todays world of rapid economic development, change with each passing day, but quite a big part of it is based on excessive for nature on the basis of natural resources for the insufficiency of compensation, causing global natural resources stock plunged, ecological balance is destroyed, the pollution of the environment deterioration. As is known to all, with serious pollution of the environment cost for economic growth is the loss outweights the gain, in economic development and at the same time protect the environment, in optimizing the environment and promote economic development, so that economic development and environmental protection bring out the best in each other, realize the sustainable development of the economy. Traditional accounting to accounting subject confined to no ecological environment, resources and environment consumption not included in the cost. The result at the expense of the environment, overdraw the future for the price, and achieved munchausen income, for the enterprise and the countries has brought endless future trouble. Keyword: Enterprises; Environmental cost; Sustainable development 目录 一、研究的背景资料 1 （一）关