本文選題：可持續(xù)發(fā)展 + 環(huán)境污染　； 參考：《山西財(cái)經(jīng)大學(xué)》2011年碩士論文

【摘要】：世界經(jīng)濟(jì)快速發(fā)展,環(huán)境污染、生態(tài)失衡等一系列環(huán)境問(wèn)題也在不斷加劇。如何更好地發(fā)揮其會(huì)計(jì)的反映與監(jiān)督職能,在促進(jìn)企業(yè)為社會(huì)的可持續(xù)發(fā)展做出積極貢獻(xiàn)的同時(shí),實(shí)現(xiàn)自身的可持續(xù)經(jīng)營(yíng),維護(hù)企業(yè)及其相關(guān)利益關(guān)系人的權(quán)益,是國(guó)內(nèi)外會(huì)計(jì)界共同關(guān)注的焦點(diǎn)。煤炭行業(yè)的環(huán)境問(wèn)題的變得日趨嚴(yán)重,加強(qiáng)其環(huán)境成本核算勢(shì)在必行。一方而,煤炭行業(yè)的生產(chǎn)過(guò)程,同時(shí)是耗竭資源、污染環(huán)境和破壞生態(tài)的過(guò)程;另一方面,有關(guān)煤炭行業(yè)環(huán)境成本的研究成果較少。本文從這一實(shí)際出發(fā),結(jié)合煤炭行業(yè)生產(chǎn)的特點(diǎn)與規(guī)律,對(duì)煤炭行業(yè)環(huán)境成本構(gòu)成進(jìn)行界定,研究了煤炭環(huán)境成本的確認(rèn)與計(jì)量及成本控制。在此基礎(chǔ)上,分析了煤炭行業(yè)環(huán)境成本的變化趨勢(shì)與變化規(guī)律,提出策略,為廣大煤炭行業(yè)控制環(huán)境成本,實(shí)現(xiàn)經(jīng)濟(jì)效益和環(huán)境效益的雙贏提供決策支持。 本文的具體內(nèi)容包括：1.緒論—主要介紹了論文的選題背景與研究意義,介紹國(guó)內(nèi)相關(guān)文獻(xiàn)的觀點(diǎn)。2.煤炭行業(yè)環(huán)境成本理論研究,從環(huán)境成本的含義、特點(diǎn),以及煤炭行業(yè)環(huán)境成本產(chǎn)生的必然來(lái)分析構(gòu)成及企業(yè)傳統(tǒng)成本核算的局限性,對(duì)煤炭行業(yè)的環(huán)境成本構(gòu)成進(jìn)行了界定。3.煤炭行業(yè)環(huán)境成本的確認(rèn)與計(jì)量—該部分介紹了煤炭環(huán)境成本的確認(rèn)、計(jì)量以及科目的設(shè)定和煤炭行業(yè)環(huán)境成本進(jìn)行的控制。4.煤炭行業(yè)環(huán)境成本的有效應(yīng)用提出了幾點(diǎn)不成熟的建議。6.結(jié)論—總結(jié)全文要點(diǎn),歸納出創(chuàng)新之處,并指出有關(guān)煤炭環(huán)境成本研究的不足。
[Abstract]:A series of environmental problems, such as the rapid development of the world economy, the environmental pollution and the imbalance of the ecological environment, have also been aggravated. How to better play its accounting reflection and supervision functions and promote the enterprises to make positive contributions to the sustainable development of the society, to realize their own sustainable camping and safeguard the rights and interests of the enterprises and their related interests, The environmental problems of the coal industry are becoming more and more serious, and it is imperative to strengthen the environmental cost accounting of the coal industry. One side, the production process of the coal industry is the process of exhausting resources, polluting the environment and destroying the ecology; on the other hand, the research results about the environmental cost of the coal industry are less. This paper, starting from the reality and combining the characteristics and laws of the coal industry, defines the composition of the coal industry's environmental cost, and studies the confirmation and measurement of the coal environmental cost and the cost control. On this basis, the change trend and the changing law of the coal industry environmental cost are analyzed, and the strategy is put forward for the control ring of the coal industry. Environmental cost, achieving win-win results in economic and environmental benefits, provides decision support.
The specific contents of this article include: 1. introduction - mainly introduces the background and significance of the thesis, introduces the viewpoints of domestic related literature,.2. coal industry environmental cost theory, from the meaning and characteristics of environmental cost, as well as the inevitable analysis of the environmental cost of the coal industry, and the limitation of the traditional cost accounting of the enterprises. The composition of the environmental cost of the coal industry is defined and the confirmation and measurement of the environmental cost of the.3. coal industry are defined. This part introduces the confirmation of the coal environmental cost, the measurement and the setting of the subjects and the control of the environmental cost of the coal industry in the coal industry, and puts forward some immature suggestions on the effect of the environmental cost of the coal industry of the.4. coal industry..6. conclusions are put forward. Summarize the main points of the paper, summarize the innovations, and point out the deficiency of the coal environmental cost research.

【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F406.72;X196

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