循环经济下我国环境会计实务的探讨

循环经济下我国环境会计实务的探讨(12500字)
摘 要：人类对于环境的依赖以及环境对于人类不合理行为的惩罚，使得环境问题日益成为我们关注的焦点，随着循环经济的概念逐渐普及，环境保护支出等越来越受到人们重视，由此产生了作为会计新兴分支的环境会计，它以可持续发展为指导思想，在环境经济学、环境科学等学科基础上，实现了环境资源的合理分配，促进了经济效益和社会效益的同步发展。环境会计实务即环境会计账务处理，更能体现环境会计要素确认、计量等方面的新特征，在循环经济背景之下对我国环境会计实务进行探究成为了切实利用环境会计促进我国经济、社会双向发展的关键。本文从环境会计要素的确认、环境会计的计量方法、环境会计基本账户处理来对循环经济下我国环境会计实务进行探讨，从而了解循环经济下环境会计实务的相关问题。
关键词：循环经济；环境会计；计量方式；账户处理

Reaserch on The Environmental Accounting Process at The Background of Cyclic Economy
Abstract：Human being’s dependence of environment and the punishment of humans unreasonable activity have led us to focus on our environmental issue. With the widespread of the definition of circular economy, environmental protection expenditure has attracted more eyesight. Environmental accounting is formated on the basement of sustainable development, environmental economic and environmental science, further more, the environmental accounting realises the issues of the reasonable distribution of environmental resource, the development of economic benefits and social benefits. Environmental accounting treatment reflects the features of environmental accounting, at the background of circular economy, studing the environmental accounting treatment is the keypoint of promoting our country’s economy and stimulating the social’s two-way development. The graduation paper is written from the elements’ confirmation, the ways of measurement, basic accouts treatment. According to these, we could have some understanding about the environmental accouting treatment.
Key words：Circular Economy；environmental accounting；ways of measurement；account treatment