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摘要科学技术的日新月异促进了经济的快速发展，同时也使得环境问题日益突出，环境问题给人类带来了生存危机。近年来，由于人类环境保护意识不断增强，如何更好的保护环境、促进经济的可持续发展已成为当下的首要问题。党的十八大报告指出“建设生态文明是关系人民福祉、关乎民族未来的长远大计”，着力推进可持续发展是建设生态文明的重要途径和方式。企业作为最基本的经济细胞，其一举一动与环境问题息息相关，会计作为企业信息计量和考核的有效手段，可以协助企业进行环境管理，环境会计也是基于此发展起来的。本文从可持续发展战略下对环境成本的概念、核算与控制等角度论述了企业环境成本的重要性，讲述企业应将环境成本纳入企业成本核算体系，实现企业的可持续发展。19569
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关键词 可持续发展 环境成本含义 环境成本核算 环境成本控制
毕业论文中文摘要
Title Environmental cost accounting and control under
sustainable development
Abstract
The changing science and technology promote the rapid development of the economy, but environmental issues have become increasingly prominent. Environmental issues brought survived crisis for people. In recent years, due to the growing environmental consciousness of mankind, how to protect the environment has become the most important issue of the moment. The Party's 18 report states that "the construction of ecological civilization is the relationship between people's welfare, relating to the nation's future long-term plan," so we have try our best to promote sustainable development, because they are important ways and means for the construction of ecological civilization. Business as a basic economic cell, its every move is closely related to environmental issues, accounting, corporate information as an effective means of measurement and assessment. This article from the concepts of sustainable development strategy for the environmental cost, accounting and control the angle discusses the importance of corporate environmental costs, environmental costs should be included about the business enterprise cost accounting system, to achieve sustainable development of enterprises.
Keywords Sustainable development The meaning of environment cost Environment cost accounting Environment cost control
毕业论文外文摘要
目 次
1 绪论 1
1.1 环境成本研究的背景 1
1.2 环境成本研究的意义 1
1.3 研究方法及思路 2
2 可持续发展战略下企业环境成本理论基础 3
2.1 环境成本的含义及分类 3
2.2 可持续发展战略下环境成本的界定 4
2.3 可持续发展战略下环境成本的理论基础 4
3 可持续发展战略下企业环境成本的核算 6
3.1 可持续发展战略下环境成本的确认 6
3.2 可持续发展战略下环境成本的计量 7
3.3 环境成本核算的内容 8
4 可持续发展战略下企业环境成本的控制 10
4.1 可持续发展战略下环境成本控制的概念 10
4.2 我国企业环境成本控制中存在的问题 10
4.3 环境成本控制的模式 11
5 案例分析 12
5.1 宜家集团公司概况 13