湖南财政经济学院毕业论文（设计）第I页环境管理会计体系在工业企业中的建立摘要自二十世纪九十年代以来，环境问题日益得到社会各界的重视，实现企业经济效益和环境效益的双赢凸显得尤为重要。由此，如何在企业的管理与决策中考虑环境因素，怎样实施与环境有关的企业管理和控制等问题逐渐被人们所重视，环境管理会计也便在这种呼声中应运而生。推进环境会计，特别是环境管理会计在我国企业中的实施成为会计理论界和实务界研究的重要课题。本文从环境管理会计的产生背景，环境管理会计的定义及其意义，分析了环境管理会计中的环境成本和环境收益，并针对环境管理会计体系当前存在的问题及原因，提出了合理的建议和对策，以健全、完善环境管理会计体系。关键词：环境管理会计，环境成本，环境收益湖南财政经济学院毕业论文（设计）第II页EnvironmentalmanagementaccountingsysteminindustrialenterprisesintheestablishmentAuthor:XuYanTutor:LiuXueyiAbstractSincethe1990s,environmentalproblemsgettingallcirclesofthesocietyvalue,therealizationenterpriseeconomicbenefitsandenvironmentalbenefitsofwin-winhighlightparticularlyimportant.Thus,howtointheenterprisemanagementanddecisionmakinginconsiderationoftheenvironmentalfactors,howtoimplementtheenvironment-relatedenterprisemanagementandcontrolgraduallytakenseriouslybypeopleplace,theenvironmentalmanagementaccountingalsotheninthisvoicecameintobeing.Ofenvironmentalaccounting,especiallytheenvironmentalmanagementaccountinginChineseenterprisesbecometheimplementationofaccountingtheoryandpracticeforfurtherresearch.Thisarticlefromtheenvironmentalmanagementaccountingbackground,theenvironmentalmanagementaccountingthedefinitionandsignificance,andanalysestheenvironmentmanagementinaccountingenvironmentcostsandenvironmentalbenefits,andenvironmentalmanagementaccountingsystemfortheexistingproblemsandcauses,andputforwardthereasonablesuggestionsandcountermeasures,inordertoperfecttheenvironmentalmanagementaccountingsystem.湖南财政经济学院毕业论文（设计）第III页Keywords:environmentalmanagementaccounting,environmentalcost,environmentalbenefits目录1环境管理会计的概述..............................................................................................................11.1环境管理会计产生的背景...........................................................................................11.2环境管理会计的定义...................................................................................................11.3环境管理会计的意义...................................................................................................22环境管理会计体系的分析......................................................................................................42.1环境成本的定义及分类..........................................................................................................42.2环境成本的核算........................................................................................................................62.2.1作业成本计算..................................................................................................................62.2.2完全成本分析..................................................................................................................62.2.3生命周期分析..................................................................................................................72.3环境收益的定义及分类.......................................................................................................
