摘 要

环境是人类社会生存发展的根基。但随着环境污染的加剧，环境问题已经成为影响人类社会发展的重要碍之一。随着人类社会的不断发展,人类赖以生存的自然环境日益遭到破坏,可持续的发展面临严峻的挑战。日益严重的环境问题促使人们越来越关注全球的环境问题,人们保护环境的呼声越来越高。正是在这样的背景下,对环境要素进行核算的环境会计诞生了。传统的会计并没有将环境要素纳入会计核算体系,其结果就是导致企业重视经济利益、忽视了对环境的保护。造成了以榨取环境资源换取经济利益的行为。

本文首先简单的介绍了环境会计的本质、定义、研究对象、基本目标、基本假设和基本原则等基础理论;接着详尽地探讨了环境会计要素的确认标准、计量方法和核算方法,并且以某橡胶制造企业为例，通过理论与实证的结合，将环境会计理论和橡胶企业生产实践结合起来。并得出以下结论：（1）在橡胶企业中加入环境会计核算是有必要的。（2）橡胶企业可以将确认的环境要素通过建立二级账户进行核算，按照日常账务进行处理，可操作性强。（3）环境会计核算的建立可以有效地体现橡胶企业进行清洁生产的经济效益和环境效益。

关键词：可持续发展; 环境活动; 环境会计; 会计核算系统; 橡胶企业

ABSTRACT

The environment is the foundation of existence and development of human society. But with the intensification of environmental pollution, environmental problems have become one of the important matter affecting the development of human society. With the continuous development of human society, human beings rely on the natural environment is increasingly damaged, sustainable development faces severe challenges. Increasingly serious environmental problems make people more and more attention to the global environmental problems, the call for people to protect the environment more and more high. It is in this context, the accounting of environmental elements of environmental accounting was born. The traditional accounting has not environmental elements should be brought into the accounting system, as a result, lead to enterprise attaches great importance to the economic interests, ignore the protection of environment. Caused to extract environmental resources for the economic interests of the behavior.

At first, this paper simply introduces the essence of environmental accounting, the definition, study object, basic goal, basic principles and basic hypothesis theory; Then discusses in detail the environment accounting elements of recognition criteria, measurement method and accounting methods, and with a rubber manufacturing company as an example, through the combination of theory and empirical, the theory of environmental accounting and rubber enterprise combining production practice. And draw the following conclusions: (1) to join in the rubber enterprise environment accounting is necessary. (2) the rubber enterprise can confirm the environmental elements of accounting, through the establishment of the secondary accounts according to the daily accounting process, the maneuverability is strong. (3) the establishment of environmental accounting can effectively reflect the economic benefits of rubber enterprises to carry out cleaner production and environmental benefits.

Keywords: sustainable development; environmental activities; environmental accounting; accounting systems; rubber companies

目 录

1 .引言..............................................................1

1.1 研究背景......................................................1

1.2 环境会计研究综述..............................................2

1.2.1 国外研究综述.............................................2

1.2.2 国内研究综述.............................................3

1.3 研究思路和方法................................................3

2 .环境会计概述......................................................4

2.1 环境会计概念.................................................4

2.2 环境会计基于的理论基础.......................................4

2.2.1 环境价值理论.............................................4

2.2.2 可持续发展理论..........................................5

2.2.3 现有财物价值理论.........................................5

2.3 环境会计的基本理论体系.......................................5

2.3.1 环境会计的对象..........................................5

2.3.2 环境会计的要素..........................................5

2.3.3 环境会计的目标...........................................6

2.3.4 环境会计的基本假设.....................................7

2.3.5 环境会计的基本原则.....................................7

3 .环境会计在橡胶企业核算中的应用....................................8

3.1 橡胶企业环境会计要素的确认....................................8

3.2 橡胶企业环境会计要素的计量...................................10

3.3橡胶企业环境会计核算体系的设计................................11

3.3.1 环境会计科目设置........................................11