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基于循环经济视角的环境会计信息披露问题摘要随着人们对循环经济认识的加深以及可持续发展成为世界的潮流,环境会计已引起政府和社会各界的高度重视。发展循环经济已成为全人类的共识... 基于循环经济视角的环境会计信息披露问题
摘 要
随着人们对循环经济认识的加深以及可持续发展成为世界的潮流,环境会计已引起政府和社会各界的高度重视。发展循环经济已成为全人类的共识,并已成为我国经济社会发展的一项重大战略。我国的环境污染问题日益突出,因此推行环境会计、进行其信息披露对于加强我国环境保护,促进循环经济的发展具有十分重要的现实意义。对照循环经济发展模式,目前的企业环境会计信息披露制度尚存在不足之处,因此研究循环经济视角的环境会计信息披露问题意义重大。
人类社会的发展是以牺牲环境为代价的,人类为了生存开采资源,资源浪费、环境污染和生态环境恶化严重影响着人类的生活和经济的发展,环境信息披露问题是人们越来越关注的焦点。因此本文从循环经济视角出发,对环境会计信息披露的内容和模式进行研究,以期为循环经济的理论研究提供新的视角,为环境会计信息的披露提供新的思路。并针对环境会计信息披露实务操作中存在的问题提出构建适合我国实际情况的环境会计信息披露模式的设想。

关键词: 循环经济;环境会计;信息披露; 内容和模式
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英:Based on circular economy from the perspective of environmental accounting information disclosed the question

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As people of circular economy and sustainable development in the deepening knowledge become the world trend, environment accounting has caused the government and the social from all walks of life are highly valued. The development of recycling economy has become the consensus of mankind, and in China's economic and social development has become a major strategy. China's environmental pollution problem increasingly, therefore carry out environmental accounting, conducts its disclosure for strengthening our country environment protection, promote the development of recycle economy has very important practical significance. Controlled circulation economy development mode and current the enterprise environment accounting information disclosure system is still exist deficiencies, so the study of circular economy from the perspective of environment accounting information disclosed the question is of great significance.

The development of human society at the expense of the cost of the environment, human resources in order to survive, the waste of resources, environment pollution and ecology deterioration of the environment seriously affect human life and economic development, the environment information disclosed the question is the focus of people pay more and more attention. This paper, from the perspective of circular economy environment accounting information disclosed research contents and patterns, in order to provide theoretical research of circular economy, new Angle for the environment accounting information disclosed the offer new ideas. And in the light of environment accounting information disclosed the problems existing in the practice operation for the actual situation in our country, proposes the environment accounting information disclosure model assumption.

Keywords: circular economy; Environmental accounting; Information disclosure; Content and mode
日:循环経済视点の环境に基づいて会计情报开示问题となっている

もぐしなければならない

につれて循环経済认识を深め、强力かつ持続可能な発展が世界の潮流に、环境会计はもう、政府と社会各界の関心を示した。するになってしまった。全人类的な共感し、既に我が経済社会発展の重要な戦略だ。韩国の环境汚染问题が优れていて、推进环境の会计、を対象に、情报公开は化环境保护、推进循环経済の発展における重要现実の意味がある。循环経済発展モデルを対照して现在の企业环境の会计情报开示制度はまだ何かが足りないため、研究の循环経済视点の环境会计情报开示问题は意味が大きい。

人间社会の発展は环境问题などの代偿を犠牲にして、人间の生存のために采取资源で、资源の浪费が、环境汚染と生态环境が悪化した深刻な影响を及ぼしている人间の生活や経済の発展は、环境の情报公开问题は人々が関心の的だ。本文は循环経済视点からだけになっていることから、环境会计情报公开の内容とモードを研究し、ギルドパクトを循环経済の理论に新しい视座を环境を画期的な会计情报」を披露。环境会计情报开示を実务の运営过程での问题点を构筑しようと提案した。韩国の実情を环境会计情报开示モードのアイディアだ。

キーワード:循环経済;环境会计;情报开示;内容とモード
韩:순환 경제 환경 에 기초 한 회계 정보 시각 폭로 문제 다

발 취하다 해 야 한

이 커 짐 에 따 라 순환 경제 인식 을 심 어 주 는 심화, 지속 가능 발전 세계 의 흐름 을 환경 회계 는 이미 정부 와 사회 각계 의 큰 관심 을 보 였 다.경제 발전 순환 이 모든 인류 의 합의 를 도출 해 쏟 아지 는 우리 경제 사회 발전 을 위 한 중대 전략 이다.우리나라 의 환경 오염 문제 이기 때문에 갈수록 강하게 밀고 나 회계, 환경 을 대상 으로 정보 폭로 강화 에 대한 우리 환경보호, 순환 경제 발전 을 촉진 할 수 있 도록 하는 중요 한 의미 있 는 일 이다.대조 순환 경제 발전 모델 을 현재 의 기업 환경 회계 정보 폭로 제도 는 아직도 존재 아직 부족 한 점 이 연구 순환 경제 감각 을 겸 비 한 환경 회계 정보 폭로 문제 의미 가 크다.

인간 사회 발전 은 희생 의 대가 를 환경 인류 생존 을 위해 자원 채굴 을 자원 낭비, 환경오염 과 생태 환경 악화 심 각 한 영향 을 미 치 고 있 으며 인간 의 삶 과 경제 발전 을 폭로 문제 는 환경 정보 에 대한 관심 이 늘 고 있 는 이슈 다.때문에 본문 에서 시각 으로 순환 경제 환경 에 대한 회계 정보 가 폭로 한 내용 과 모델 연구 를 싹 을 순환 경제 이론 연구 의 새로 운 시각 을 제공 을 환경 회계 정보 의 폭로 에도 새로 운 발상 이다.하 고 환경 에 대한 회계 정보 조작 폭로 실무 제의 문제점 에 구축 우리나라 의 적 절 한 환경 실태 회계 정보 폭로 모델 의 아이디어 다.

키워드 = 순환 경제;환경 회계;정보 폭로;내용 과 모델
法:L’environnement dans une perspective fondée sur l’économie de recyclage sur les prescriptions en matière de publication d’information comptable

résumé

La sensibilisation à l’économie circulaire, le concept de développement durable est devenu courant sur la comptabilité environnementale et économique dans le monde, que le gouvernement et la société civile ont suscité la plus grande attention. Développer l’économie de recyclage est devenue un consensus et l’humanité tout entière, au développement économique et social constituent l’une des principales stratégies. Le problème de la pollution environnementale et de la comptabilité environnementale, ainsi son environnement en matière de communication de l’information pour renforcer la protection, de la promotion du développement d’une économie de recyclage revêtent une grande signification réaliste. Les modèles de développement économique par le cycle actuel de la comptabilité environnementale des entreprises, systèmes d’information toutefois des insuffisances et la comptabilité environnementale, du point de vue d’une économie de recyclage en matière de communication de l’information ont une grande importance.

Le développement de la société humaine aux dépens de l’environnement aux dépens de la survie de l’humanité pour l’exploitation des ressources, un gaspillage de ressources, la pollution de l’environnement et de la détérioration de l’environnement de graves répercussions sur la vie humaine, l’environnement en matière de développement économique et en matière de communication de l’information est de plus en plus au centre des préoccupations. En conséquence de la perspective d’une économie de recyclage concernant la divulgation d’informations sur la comptabilité environnementale, le contenu et les modalités en vue d’une économie de recyclage pour la réalisation d’une étude théorique sur la comptabilité environnementale et économique intégrée de nouvelles perspectives sur la divulgation d’informations pour proposer de nouvelles pistes. Comptabilité environnementale de divulgation de l’information et d’un des problèmes dans la réalité pour nous un modèle en matière de communication de l’information de comptabilité environnementale.

Mots clés: l’économie de recyclage; Comptabilité environnementale; Communication des informations; Le contenu et les modalités
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基于循环经济视角的环境会计信息披露问题

Based on circular economy from the perspective of environmental accounting information disclosed the question

摘 要

Pick to

随着人们对循环经济认识的加深以及可持续发展成为世界的潮流,环境会计已引起政府和社会各界的高度重视。发展循环经济已成为全人类的共识,并已成为我国经济社会发展的一项重大战略。我国的环境污染问题日益突出,因此推行环境会计、进行其信息披露对于加强我国环境保护,促进循环经济的发展具有十分重要的现实意义。对照循环经济发展模式,目前的企业环境会计信息披露制度尚存在不足之处,因此研究循环经济视角的环境会计信息披露问题意义重大。

As people of circular economy and sustainable development in the deepening knowledge become the world trend, environment accounting has caused the government and the social from all walks of life are highly valued. The development of recycling economy has become the consensus of mankind, and in China's economic and social development has become a major strategy. China's environmental pollution problem increasingly, therefore carry out environmental accounting, conducts its disclosure for strengthening our country environment protection, promote the development of recycle economy has very important practical significance. Controlled circulation economy development mode and current the enterprise environment accounting information disclosure system is still exist deficiencies, so the study of circular economy from the perspective of environment accounting information disclosed the question is of great significance.

人类社会的发展是以牺牲环境为代价的,人类为了生存开采资源,资源浪费、环境污染和生态环境恶化严重影响着人类的生活和经济的发展,环境信息披露问题是人们越来越关注的焦点。因此本文从循环经济视角出发,对环境会计信息披露的内容和模式进行研究,以期为循环经济的理论研究提供新的视角,为环境会计信息的披露提供新的思路。并针对环境会计信息披露实务操作中存在的问题提出构建适合我国实际情况的环境会计信息披露模式的设想。

The development of human society at the expense of the cost of the environment, human resources in order to survive, the waste of resources, environment pollution and ecology deterioration of the environment seriously affect human life and economic development, the environment information disclosed the question is the focus of people pay more and more attention. This paper, from the perspective of circular economy environment accounting information disclosed research contents and patterns, in order to provide theoretical research of circular economy, new Angle for the environment accounting information disclosed the offer new ideas. And in the light of environment accounting information disclosed the problems existing in the practice operation for the actual situation in our country, proposes the environment accounting information disclosure model assumption.

关键词: 循环经济;环境会计;信息披露; 内容和模式

Keywords: circular economy; Environmental accounting; Information disclosure; Content and mode
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英文翻译:
Based on circular economy from the perspective of environmental accounting information disclosed the question
Pick to
As people of circular economy and sustainable development in the deepening knowledge become the world trend, environment accounting has caused the government and the social from all walks of life are highly valued. The development of recycling economy has become the consensus of mankind, and in China's economic and social development has become a major strategy. China's environmental pollution problem increasingly, therefore carry out environmental accounting, conducts its disclosure for strengthening our country environment protection, promote the development of recycle economy has very important practical significance. Controlled circulation economy development mode and current the enterprise environment accounting information disclosure system is still exist deficiencies, so the study of circular economy from the perspective of environment accounting information disclosed the question is of great significance.
The development of human society at the expense of the cost of the environment, human resources in order to survive, the waste of resources, environment pollution and ecology deterioration of the environment seriously affect human life and economic development, the environment information disclosed the question is the focus of people pay more and more attention. This paper, from the perspective of circular economy environment accounting information disclosed research contents and patterns, in order to provide theoretical research of circular economy, new Angle for the environment accounting information disclosed the offer new ideas. And in the light of environment accounting information disclosed the problems existing in the practice operation for the actual situation in our country, proposes the environment accounting information disclosure model assumption.
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Based on Circular Economy of Environmental Accounting Information Disclosure Summary With the deepening of understanding of the recycling economy and sustainable development to become a global trend, environmental accounting has caused the Government and the community's attention. Development of circular economy has become the consensus of all mankind, and has become a major economic and social development strategy. China's environmental pollution problems have become increasingly prominent, so the implementation of environmental accounting, for its information disclosure in strengthening China's environmental protection and promote the development of circular economy has very important practical significance. Control loop model of economic development, the current corporate environmental accounting information disclosure system there are still shortcomings, the study of circular economy perspective environmental disclosure issues of great significance. Development of human society is the expense of the environment, and human exploitation of resources in order to survive, waste of resources, environmental pollution and ecological deterioration seriously affecting human life and economic development, environmental information disclosure issue is the focus of growing concern . This article from the perspective of the circular economy on the environment and the content of accounting information disclosure mode of study in order to study the theory of circular economy to provide a new perspective, the disclosure of accounting information for the environment to provide new ideas. And the disclosure of accounting information for the environmental problems in practical operation for the proposal of building the actual situation of the environment of accounting information disclosure mode of vision. Keywords: circular economy; environmental accounting; information disclosure; content and mode
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Based on circular economy from the perspective of environmental accounting information disclosed the question
Pick to
As people of circular economy and sustainable development in the deepening knowledge become the world trend, environment accounting has caused the government and the social from all walks of life are highly valued. The development of recycling economy has become the consensus of mankind, and in China's economic and social development has become a major strategy. China's environmental pollution problem increasingly, therefore carry out environmental accounting, conducts its disclosure for strengthening our country environment protection, promote the development of recycle economy has very important practical significance. Controlled circulation economy development mode and current the enterprise environment accounting information disclosure system is still exist deficiencies, so the study of circular economy from the perspective of environment accounting information disclosed the question is of great significance.
The development of human society at the expense of the cost of the environment, human resources in order to survive, the waste of resources, environment pollution and ecology deterioration of the environment seriously affect human life and economic development, the environment information disclosed the question is the focus of people pay more and more attention. This paper, from the perspective of circular economy environment accounting information disclosed research contents and patterns, in order to provide theoretical research of circular economy, new Angle for the environment accounting information disclosed the offer new ideas. And in the light of environment accounting information disclosed the problems existing in the practice operation for the actual situation in our country, proposes the environment accounting information disclosure model assumption.
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