1、 本本 科科 生生 毕毕 业业 论论 文（设计）文（设计） 题目：中英国家审计比较及借鉴 学生姓名 学 号 指导教师 二级学院 会计学院 专业名称 审计学 班 级 07 审计 1 班 2011 年 05 月 8 日 I 国际环境会计模式比较及对我国的启示 摘要：随着会计学的革命和经济增长方式的转变，环境会计已经成为各国学者研究 的焦点。国内外企业的环保意识和社会责任感也在逐步提高，但由于尚未形成完善统一 的环境会计理论体系， 有关研究缺乏可操作性， 企业难以真正将环境因素纳入管理体系； 而我国的环境会计理论和实务虽然取得了重要成果，但与发达国家相比仍然存在差距。 因此，本文首先对国际上不同的环
2、境会计模式做了总结和对比，然后分析我国环境会计 信息披露的实际需求及存在的问题，最后在借鉴各国有益经验的同时，对我国环境会计 的理论和实务工作提出了相关的建议。 关键词：环境会计；模式；比较；建议 The Comparison of Environmental Accounting Model and the Policy Recommendations to China Abstract: With the development of accounting and the way economy greatly, enviro nmental accounting has become t
3、he focus of research all over the world. However, inte grated theory system has not been developed because of disagreement in expression. Mea nwhile, companies home and abroad are realizing the importance of environment protecti on and glad to shoulder social responsibilities. As relevant research i
4、s not so applicable, it is difficult for companies to consider environmental factor into their management syste m in practice. In China, although the theory and practice in environmental accounting bo th have got well developed, gap do exist compared with developed countries. This paper firstly summarizes different models of environmental accounting all over the world and compares them. Then, it analyzes the environmental accounting in China. Finally, it has put forward c
