中英文论文文献会计

中英文论文文献会计

财务论文的英文参考文献大全

财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。

[1]Adams, M. and Hardwick, P. An Analysis of Corporate Donations: UnitedKingdom Evidence [J], Journal of Management Studies, 1998,35 （5）: 641-654.

[2]Aronoff, J Ward. Family-owned Businesses: A Thing of the Past or Model of the Future. [J]. Family Business Review, 1995,8（2）; 121-130.

[3]Beckhard,R“Dyer Jr.,. Managing continuity in the family owned business [J]. Organizational Dynamics, 1983,12 （1）:5-12.

[4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47（1）:10 - 23.

[5]Alchian,, H. Production, information costs, and economic organization. American Economic Review [J]. 1972,62（5）: 777-795.

[6]Allen, F,J, Qian and M, J. Qian. Law,Finance and Economic Growth in China [J], Journal of Financial Economics, 2005,77: .

[7]Amato,L. H.& Amato,C. H. The effects of firm size and industry on corporate giving [J]. Journal of Business Ethics,2007,72（3）: 229-241.

[8]Chrisman, . Chua,., and Steier, L. P. An introduction to theories of family business [J]. Journal of Business Venturing, 2003b, 18（4）: 441-448

[1]Antelo,M. Licensing a non-drastic innovation under double informational asymmetry. Rese arch Policy,2003,32（3），367-390.

[2]Arora, A. Patents,licensing, and market structure in the chemical Policy, 1997,26（4-5）， 391-403.

[3]Aoki,R.,& Tauman,Y. Patent licensing with spillovers. Economics Letters,2001,73（1），125-130.

[4]Agarwal, S,& Hauswald, R. Distance and private information in of Financial Studies,2010,23（7），2757-2788.

[5]Brouthers, Hennart, . Boundaries of the firm: insights from international entry mode research. Journal of Management, 2007,33,395-425.

[6]Anderson, J. E. A theoretical foundation for the gravity equation. American Economic Review, 1997,69（1），106-116.

[7]Barkema,H. G.,Bell,J. H. J.,& Pennings, J. M. Foreign entry,cultural barriers,and learning. Strategic Management Journal, 1996, 17（2），151-166.

[8]Bass, B.,& Granke, R. Societal influences on student perceptions of how to succeed in organizations. Journal of Applied Psychology, 1972,56（4），312-318.

[9]Bresman, H.,Birkinshaw, J.,& Nobel, R. Knowledge transfer in international acquisitions. Journal of International Business Studies,1999,30（3），439-462.

[10]Chesbrough, H. W.,& Appleyard,M, M. Open innovation and Management Review, 2007,50（1），57-76.

[1]Allport, G. W. Personality: A psychological interpretation. New York: Holt,Rinehart & Winston, 1937.

[2]DeVellis, R. Scale development: Theory and application. London: Sage. 1991.

[3]Anderson,J. R. Methodologies for studying human knowledge. Behavioural and Brain Sciences,1987,10（3），467-505

[4]Aragon-Comea, J. A. Strategic proactivity and firm approach to the natural environment. Academy of Management Journal,1998,41（5），556-567.

[5]Bandura, A. Social cognitive theory: An agentic perspective. Annual Review of Psychology, 2001,52,1-26.

[6]Barr, P. S,Stimpert,J. L,& Huff,A. S. Cognitive change,strategic action and organizational renewal. Strategic Management Journal, 1992,13（S1），15-36.

[7]Bourgeois, L. J. On the measurement of organizational slack. Academy of Management Review, 1981,6（1），29-39.

[8]Belkin, N. J. Anomalous state of knowledge for information retrieval. Canadian Journal of Information Science, 1980,5（5），133-143.

[9]Bentler,P. M,& Chou C. P. Practical issues in structural equation Methods and Research,1987,16（1），78-117

[10]Atkin, C. K. Instrumental utilities and information seeking. New models for mass communication research, Oxford,England: Sage,1973.

[1] Organisation for Economic Co-operation and Development （OECD）[J]. Trends in Organized Crime . 1997 （4）

[2] Crongvist, Henrik,and Matias Costs of Controlling Minority Shareholders. SSE/EFI Working Paper Series in Economics and Finance . 2001

[3] Forker governance and disclosure quality. Accounting and Business . 1992

[4] Dechow and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research . 1996

[5] Healy,P. effect of bonus schemes on accounting decision. Journal of Accountancy . 1985

[6] Holthausen Robert,David Larcker,Richard Bonus Schemes and the Manipulation of Earnings. Journal of Accountancy . 1995

[7] Defond Mark L,James Covenant Violation and Manipulation of Accruals. Journal of Accountancy . 1994 [7] Shyam of Accounting and Control. . 1997

[8] William R Accounting Theory. . 1997

[9] Bae,Kee-Hong,Jun-KooKang, or value addition? Evidence from mergers by Korean business groups. The Journal of Finance . 2002

[10] Watts RL,Zimmerman a positive theory ofthe determination of accounting standards. The Accounting Review . 1978

[1] Ball, R. and Brown, , “An Empirical Evaluation of Accounting Income Numbers”,journal of Accounting Research,Autumn, pp. 159-178

[2] Watts ., Zimmerman , “Towards a Positive Theory of the Determination of Accounting Standards”,The Accounting Review, pp. 112-134

[3] Hopwood A. G.“Towards an Organizational Perspective for the Study of Accounting and Information Systems”,Accounting, Organizations and Society (No. 1, 1978) pp. 3-14

[4] Collins, D. W., Kothari, S. 89, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics,

[6] , Zmijewski , 19 89, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141

[6] Beaver, W. H. 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-92

[7] Holthausen ., Leftwich ., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117

[8]Patell , 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276

财务会计类论文，有一个网站（学术论文网）这方面的论文很齐全：财务会计管理：财务会计研究：财务会计理论：财务会计实务：财务会计概论：财务会计前沿：如果在这里没有找到您需要的论文，可以去信该网站的管理人员，可以请他们免费帮你代找： 我觉得这是我所见过的最好的学术论文网站，主要是论文质量都相当不错，一般都是高校教授的代表作。至于学术规范性，自是不必待言。

你好 我们是英语翻译团队 专做企业外包 三年企业外包经验擅长领域机电，汽车，工程机械，财务金融类，法律合同类，市场营销类，一般管理类，IT类，环境类,毕业**翻译 的稿件都可以接。如有合作意向 随时都能接单 大件小件都行 价格50到90 每千字 具体视内容而定

会计英文文献论文

Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日

财务论文的英文参考文献大全

财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。

[1]Adams, M. and Hardwick, P. An Analysis of Corporate Donations: UnitedKingdom Evidence [J], Journal of Management Studies, 1998,35 （5）: 641-654.

[2]Aronoff, J Ward. Family-owned Businesses: A Thing of the Past or Model of the Future. [J]. Family Business Review, 1995,8（2）; 121-130.

[3]Beckhard,R“Dyer Jr.,. Managing continuity in the family owned business [J]. Organizational Dynamics, 1983,12 （1）:5-12.

[4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47（1）:10 - 23.

[5]Alchian,, H. Production, information costs, and economic organization. American Economic Review [J]. 1972,62（5）: 777-795.

[6]Allen, F,J, Qian and M, J. Qian. Law,Finance and Economic Growth in China [J], Journal of Financial Economics, 2005,77: .

[7]Amato,L. H.& Amato,C. H. The effects of firm size and industry on corporate giving [J]. Journal of Business Ethics,2007,72（3）: 229-241.

[8]Chrisman, . Chua,., and Steier, L. P. An introduction to theories of family business [J]. Journal of Business Venturing, 2003b, 18（4）: 441-448

[1]Antelo,M. Licensing a non-drastic innovation under double informational asymmetry. Rese arch Policy,2003,32（3），367-390.

[2]Arora, A. Patents,licensing, and market structure in the chemical Policy, 1997,26（4-5）， 391-403.

[3]Aoki,R.,& Tauman,Y. Patent licensing with spillovers. Economics Letters,2001,73（1），125-130.

[4]Agarwal, S,& Hauswald, R. Distance and private information in of Financial Studies,2010,23（7），2757-2788.

[5]Brouthers, Hennart, . Boundaries of the firm: insights from international entry mode research. Journal of Management, 2007,33,395-425.

[6]Anderson, J. E. A theoretical foundation for the gravity equation. American Economic Review, 1997,69（1），106-116.

[7]Barkema,H. G.,Bell,J. H. J.,& Pennings, J. M. Foreign entry,cultural barriers,and learning. Strategic Management Journal, 1996, 17（2），151-166.

[8]Bass, B.,& Granke, R. Societal influences on student perceptions of how to succeed in organizations. Journal of Applied Psychology, 1972,56（4），312-318.

[9]Bresman, H.,Birkinshaw, J.,& Nobel, R. Knowledge transfer in international acquisitions. Journal of International Business Studies,1999,30（3），439-462.

[10]Chesbrough, H. W.,& Appleyard,M, M. Open innovation and Management Review, 2007,50（1），57-76.

[1]Allport, G. W. Personality: A psychological interpretation. New York: Holt,Rinehart & Winston, 1937.

[2]DeVellis, R. Scale development: Theory and application. London: Sage. 1991.

[3]Anderson,J. R. Methodologies for studying human knowledge. Behavioural and Brain Sciences,1987,10（3），467-505

[4]Aragon-Comea, J. A. Strategic proactivity and firm approach to the natural environment. Academy of Management Journal,1998,41（5），556-567.

[5]Bandura, A. Social cognitive theory: An agentic perspective. Annual Review of Psychology, 2001,52,1-26.

[6]Barr, P. S,Stimpert,J. L,& Huff,A. S. Cognitive change,strategic action and organizational renewal. Strategic Management Journal, 1992,13（S1），15-36.

[7]Bourgeois, L. J. On the measurement of organizational slack. Academy of Management Review, 1981,6（1），29-39.

[8]Belkin, N. J. Anomalous state of knowledge for information retrieval. Canadian Journal of Information Science, 1980,5（5），133-143.

[9]Bentler,P. M,& Chou C. P. Practical issues in structural equation Methods and Research,1987,16（1），78-117

[10]Atkin, C. K. Instrumental utilities and information seeking. New models for mass communication research, Oxford,England: Sage,1973.

[1] Organisation for Economic Co-operation and Development （OECD）[J]. Trends in Organized Crime . 1997 （4）

[2] Crongvist, Henrik,and Matias Costs of Controlling Minority Shareholders. SSE/EFI Working Paper Series in Economics and Finance . 2001

[3] Forker governance and disclosure quality. Accounting and Business . 1992

[4] Dechow and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research . 1996

[5] Healy,P. effect of bonus schemes on accounting decision. Journal of Accountancy . 1985

[6] Holthausen Robert,David Larcker,Richard Bonus Schemes and the Manipulation of Earnings. Journal of Accountancy . 1995

[7] Defond Mark L,James Covenant Violation and Manipulation of Accruals. Journal of Accountancy . 1994 [7] Shyam of Accounting and Control. . 1997

[8] William R Accounting Theory. . 1997

[9] Bae,Kee-Hong,Jun-KooKang, or value addition? Evidence from mergers by Korean business groups. The Journal of Finance . 2002

[10] Watts RL,Zimmerman a positive theory ofthe determination of accounting standards. The Accounting Review . 1978

[1] Ball, R. and Brown, , “An Empirical Evaluation of Accounting Income Numbers”,journal of Accounting Research,Autumn, pp. 159-178

[2] Watts ., Zimmerman , “Towards a Positive Theory of the Determination of Accounting Standards”,The Accounting Review, pp. 112-134

[3] Hopwood A. G.“Towards an Organizational Perspective for the Study of Accounting and Information Systems”,Accounting, Organizations and Society (No. 1, 1978) pp. 3-14

[4] Collins, D. W., Kothari, S. 89, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics,

[6] , Zmijewski , 19 89, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141

[6] Beaver, W. H. 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-92

[7] Holthausen ., Leftwich ., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117

[8]Patell , 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276

会计论文外文参考文献

会计论文外文参考文献都有哪些呢？下面是我整理的会计论文外文参考文献，欢迎参考借鉴！

[1]徐静.我国企业社会责任会计信息披露探析[J].企业导报.2012(15) :22-25.

[2]张明霞.李云鹏.企业社会责任会计信息披露问题研究[J].经济研究导刊.2011(20)：40-43.

[3] 路秀平.任会来.我国社会责任会计信息披露模式现实选择 [J]. 会计之友 (上旬刊).2012(12)：89-92.

[4]马海波.英美社会责任会计信息披露特色比较研究[J].财会学习.2012(10)：18-22.

[5]陈长宏.陈环.张科.论食品质量与食品安全性[J].现代农业科技.2013(12)：112-114.

[6]黎勇平.企业社会责任会计信息披露与企业市场价值的相关性研究 [J]. 南华大学2012:33-34.

[7]刘勇.我国企业社会责任会计信息披露研究[D].西北大学 2013.

[8]周新颖.我国煤炭行业上市公司社会责任会计信息披露研究[D].南华大学 2011.

[9]刘尚林.公梅.企业社会责任会计信息披露模式的选择[J].财会月刊.2009(36)：68-71.

[10]金曼.我国社会责任会计核算体系的研究[D].上海海事大学 2013.

[11]陈锡江.企业社会责任成本研究[D].西南财经大学 2010.

[1]吴水澎，陈汉文，邵贤弟.企业内部控制理论的发展与启示[J].会计研宄，2000(5)：2-8.

[2]林钟高，郑军.基于契约视角的企业内部控制研究[J].会计研宄，2007 (10)： 53-60.

[3]杨雄胜.内部控制理论研宄新视野[J].会计研宄，2005(07)： 49-54+97.

[4]林斌，饶静.上市公司为什么自愿披露内部控制鉴证报告.一基于信号传递理论的实证研宄[J].会计研究，2009 (2)： 45-52.

[5]刘志梧，许良虎.内部控制概念口径分析及内部控制评价指标框架构建[J].财会月刊，2012 (04)： 52-53.

[6]池国华.中国上市公司内部控制指数的功能定位与系统构建[J].管理世界，2011(06)：172-173.

[7]李斌.上市公司内部控制评价研究[J].统计与决策，2009(22)： 176-178.

[8]孙志梅，李秀莲，王昕.基于AHP法的国有企业内部控制评价指标体系构建[J].财会通讯，2012 (19)： 23-25.

[9]蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研宄，2005(02)：85-88.

[10]杨有红，毛新述.自愿性内部控制信息披露的有用性研宄[A].中国会计学会内部控制专业委员会.首届内部控制专题学术研讨会论文集[C].中国会计学会内部控制专业委员会，2009: 13.

[11]黄新銮，梁步腾，姚杰.中美内部控制法律框架的比较与借鉴[J].会计研宄，2008(9)： 88-91.

免责声明：本文仅代表作者个人观点,与本网无关。

管理会计是指通过一系列专门方法，利用财务会计提供的资料及其他资料进行加工、整理和报告，并帮助决策者作出各种专门决策的一个会计分支，还在苦恼管理会计的论文参考文献搜索哪些比较实用，就看看我为你们搜集整理出来的管理会计论文参考文献实用范例吧，希望对你有帮助。

[1] 邓桂清. 走出财务管理、管理会计、成本会计内容重叠的困惑[J]. 中国集体经济. 2010(10)

[2] 刘明. 试析管理会计学科体系的重构[J]. 科技资讯. 2009(34)

[3] 胡玉明，叶志锋，范海峰. 中国管理会计理论与实践：1978年至2008年[J]. 会计研究. 2008(09)

[4] 宫昕璐，张媛. 管理会计理论研究综述[J]. 财会通讯(学术版). 2008(04)

[5] 高晨，汤谷良. 管理控制工具的整合模式：理论分析与中国企业的.创新--基于中国国有企业的多案例研究[J]. 会计研究. 2007(08)

[6] 余绪缨. 关于培养高层次管理会计人才的认识与实践[J]. 财会月刊. 2007(22)

[7] 余绪缨. 管理会计学科建设的方向及其相关理论的新认识[J]. 财会通讯(综合版). 2007(02)

[8] 于增彪，王竞达，袁光华. 中国管理会计的未来发展：研究方法、热点实务和人才培养[J]. 首都经济贸易大学学报. 2006(01)

[9] 郝桂岩. 对管理会计规范化的几点思考[J]. 财会月刊. 2005(27)

[10] 李艳. 管理会计规范化的本质研究[J]. 特区经济. 2005(07)

[11] 颉茂华. 管理会计理论框架及其要素的构建[J]. 财会通讯(学术版). 2005(05)

[12] 王斌，高晨. 论管理会计工具整合系统[J]. 会计研究. 2004(04)

[13] 余绪缨. 现代管理会计新发展的主要特点[J]. 财会通讯. 2004(05)

[14] 余绪缨. 现代管理会计研究的新思维[J]. 财务与会计. 2004(02)

[15] 胡玉明. 管理会计发展的历史演进[J]. 财会通讯. 2004(01)

[16] 杜颖，张佳林. 经济增加值在企业业绩评价中的应用[J]. 财经理论与实践. 2003(01)

[17] 《管理会计应用与发展典型案例研究》课题组. 我国集团公司预算管理运行体系的新模式--中原石油勘探局案例研究[J]. 会计研究. 2001(08)

[18] 王斌，李苹莉. 关于企业预算目标确定及其分解的理论分析[J]. 会计研究. 2001(08)

[19] 《管理会计应用与发展的典型案例研究》课题组，林斌，刘运国，谭光明，张玉虎. 作业成本法在我国铁路运输企业应用的案例研究[J]. 会计研究. 2001(02)

[20] 胡玉明. 21世纪管理会计主题的转变--从企业价值增值到企业核心能力培植[J]. 外国经济与管理. 2001(01)

会计英译汉论文文献

国际会计准则英文版 CIIA英文教材-财务会计和财务报表分析.pdf 下载后，书里面有出版号

外文文献可以用你们图书馆的外文数据库检索, 如, 自己去找吧 学校里面可以下载到的！英文关键词可以利用网站翻译～

你用EI检索啊（要钱）。

你好 我们是英语翻译团队 专做企业外包 三年企业外包经验擅长领域机电，汽车，工程机械，财务金融类，法律合同类，市场营销类，一般管理类，IT类，环境类,毕业**翻译 的稿件都可以接。如有合作意向 随时都能接单 大件小件都行 价格50到90 每千字 具体视内容而定

审计会计论文英文参考文献

Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日

用accounting supervision搜到的,全英,无中~PDF Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness uses of role hierarchies in access Survey of Integrated Financial Sector Supervision 更多accounting supervision是关于banking的,我弄错没?

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable. A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal. FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value. CPAS need not check every asset an entity owns in each reporting period. When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for impairment. A test may be called for when one or more of these events occur: A significant decrease in the market price of a long-lived asset. A significant change in how a company uses a long-lived asset or in its physical condition.

财务论文的英文参考文献大全

财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。

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中西方环境会计论文英文参考文献

环境会计的创立与研究的实证分析环境会计体现了当前我国及世界许多国家和地区所倡导的科学发展观，即不单纯以GDP来衡量社会发展绩效，而是强调经济与社会的协调发展，在发展经济的同时，人类的生存环境和福利也应得到改善和提高。环境会计又称绿色会计，它是指把与经济活动有关的环境与自然资源问题纳入经济核算体系，进行相关的确认、计量和报告，并对环境资源的耗费提供有效的补偿[1]。环境会计和研究是随着全球环境自然资源问题日益恶化以及公众的环境意识不断增强而兴起的。笔者将回顾新兴的环境会计研究现状，指出今后的重要研究方向。一、环境会计产生的历史背景1972年在斯德哥尔摩召开的“人类环境会议”可以算作是国际范围内对环境问题反思的正式开始，此后环境问题受到前所未有的关注。1987年世界环境与发展委员会发表了长篇报告《我们共同的未来》（又称“布伦特兰报告”），该报告首次提出可持续发展的定义，在报告的第二章“走向可持续发展”的起首就提出：“可持续发展是既满足当代人的需要，又不对后代人满足其需要的能力构成危害的发展”[2]，可以说，可持续发展是人类发展战略的根本变革。到1992年6月联合国历史上空前的一次“地球首脑会议”—联合国环境与发展大会在巴西的里约热内卢召开，《里约宣言》、《21世纪议程》以及《森林问题原则声明》三个框架文件在会上得到一致通过。《21世纪议程》要求各国制定并组织实施相应的可持续发展战略、计划和政策，迎接人类社会面临的共同挑战。可以说，1992年环境与发展高峰会议标志全球环境运动时代的到来。而环境运动的高涨则使环境会计作为一个学科分支应运而生。二、环境会计建立的标志任何一个学科或研究领域都会经历其萌芽、建立、发展和稳定这一系列过程。作为一个学科或研究领域，目前坏境会计处于创始阶段，但其萌芽阶段可以说是从20世纪70年代起。以1971年比蒙斯()在《会计学杂志》(Journal of Accounting)上发表的文章《控制污染的社会成本转换研究》，及1973年马林()的文章《污染的会计问题》为代表，开创环境会计研究的先河[3]。然而，环境会计学的思想根源可以追溯到福利经济学的创始人庇古()，他在1920年出版的《福利经济学》(The Economics of Welfare)一书中，提出应当根据污染所造成的危害对排污者征税，用税收来弥补个人成本和社会成本之间的差距，使两者相等，这种税被称为“庇古税”[4]。可以说这种税是首次提出的管理环境的经济手段。一个学科或研究领域的创立总是有一定的标志的。考虑到环境会计的特点，其创立既要有代表性的理论突破，又应有实务应用方面的进展，而且环境会计应是贯通宏观与微观两个领域的。它的创立应在这两方面或至少其中一方面有所突破。笔者通过对最近10余年环境会计及相关学科的文献检索及文献分析，提出环境会计作为一个学科或研究领域在20世纪90年代逐渐形成，其标志在以下3个方面：编著的Environmental Accounting于1996年出版。这部著作的内容是环境核算和计量[5]。在这部著作中，首次提出用能值(emergy)作为衡量环境资源价值的标准，并对各种环境资源的计量提出了一系列的数学模型。由于会计计量是会计的核心，研究和实施坏境会计最大的难点，解决的最重要的问题就是非市场价值的环境资源计量和核算问题，但这涉及到复杂的理论、模型和核算。而则以专著形式首次系统地对此作了探讨，尽管其理论性强，没有论及微观会计实务问题，但具有超前性，毕竟是首部环境核算方面的里程碑式著作，可以作为环境会计建立的一个标志。2.环境会计的第一份国际指南正式发布。1998年2月召开的联合国国际会计和报告标准政府间专家工作组第15次会计讨论通过了《环境会计和报告的立场公告》，这是一份关于环境会计和报告的系统完整的国际指南[6]。可以说，是环境会计在微观层次上的一个重要进展，使企业处理环境和自然资源的会计问题有了基本的指引。故笔者把它作为环境会计创立的一个标志。3.联合国“环境与经济综合核算体系”(System of integrated Environmental and Economic Accounting,SEEA)的提出及新国民经济核算体系(’93SNA)的颁布。联合国“环境与经济综合核算体系”于1992年提出[7]，它代表了目前经济核算与环境核算一体化方面的最高水平。而1993年颁布的联合国《国民经济核算体系》则增加了环境核算的附属框架—即该书的第21章：附属分析和附属账户，这样，’93SNA就形成了一个“国民经济核算的核心账户＋卫星（附属）账户”的格局[8]。这是目前环境核算宏观领域的最大进展，其提出的一整套概念和方法将推动微观领域环境会计的研究和实施。可以说，SEEA和’93SNA建立了环境会计的初步理论体系，是环境会计于20世纪90年代建立的一个重要标志。三、环境会计的研究现状分析目前环境会计研究包含了相关的学科内容，其中关系特别密切的是宏观社会会计、社会责任会计、环境经济学以及作为理论基础的可持续发展理论。笔者仅就环境会计及其相关方面的研究状况进行实证分析。利用中国期刊网， 以“环境会计”为关键词搜索，从1994年起截至2004年4月8日，共检出论文492篇，涉及刊物134种。文章探讨的内容包括多方面，其中，环境会计的内涵、实施意义等一般性论述文章307篇；国外环境会计介绍42篇；环境会计计量23篇；环境会计信息披露19篇；环境管理33篇；环境审计31篇；其他37篇。利用Elsevler SDOS英文电子期刊数据库，同样以environmental accounting（环境会计）为关键词检索，共检索出符合条件论文679篇，涉及刊物95种，包括会计类刊物《国际会计学杂志》(the International JournaI of Accounting)，《会计、组织与社会》(Accounting,Organization and Society)，《会计学与公共政策杂志》(JournaI of Accounting and Public Policy)，《国际会计、审计与税务杂志》(JournaI of International Accounting,Auditing and Taxation)，《管理会计研究》(Management Accounting Research)，《英国会计评论》(British Accounting Review)等；环境管理生态、环境经济方面的刊物如：《生态经济学》(Ecological Economics)，《环境影响评价述评》(Environmental Impact Assessment Review)，等等。论文研究探讨的内容则非常广泛，且论文一般较长，对研究的主体一般都有深刻和透彻的论述。比较国内外环境会计研究文献可以看出，国外环境会计研究既有理论方面的研究也有实务方面的研究，而且研究的范围非常广泛，包括环境会计计量和核算、可持续发展理论及福利的衡量、公司环境绩效及环境会计信息披露的案例研究、资源产品价值量化的理论和方法、环境会计报告等；而国内大多数环境会计论文主要集中于论证环境会计的基本概念及其在我国实施的必要性和重要性，极少案例研究，处于跟踪国外研究的阶段。国外环境会计研究不仅题材广泛，而且多为实证分析研究；而国内环境会计研究普遍为规范性研究。目前环境会计方面的热点研究领域，如非市场价值的生态环境计量，环境资源纳入国民经济核算体系（宏观社会会计）以及可持续发展理论，其主要研究者或作者集中于环境生态学工作者、环境经济学者、政策制订者。这一方面，表明了环境会计作为一个学科还不成熟，其研究还未广泛地向会计实务界扩展。另一方面，则对传统会计工作者和研究者提出了新的要求，他们不仅要关注经济增长，更要关注经济与环境协调和可持续发展，这也印证了前面作者关于环境会计处于创始阶段的判断。四、环境会计热点问题及今后的研究方向建立坏境会计有效反馈的环境资源管理信息系统，对于整个社会资源的合理配置，实现经济、社会和环境的可持续发展将起着保证作用。理论和实务的研究将为环境会计的实施提供条件。成熟的理论研究将会降低环境会计的实施成本。根据环境会计的研究现状和趋势及我国的特点，以下4个方面的研究，将成为环境会计的研究热点：1.微观环境会计核算的研究。微观会计体系中包括对环境事项的确认、计量和报告等会计程序的理论和技术问题。这方面的研究工作，目前进行得很少，但它却是关系到环境会计能否在微观主体中实现的核心问题，因此，它将成为今后的一个热点研究领域。2.环境资源现状和动态的环境会计规范体系研究。环境会计规范是关系到环境会计实施的制度性保证。包括了法律规范体系，准则规范体系和道德规范体系三个方面。3.特定资源产品环境成本内在化研究。环境成本内在化是环境会计的根本特征，通过环境成本内在化，消除外部不经济性，资源的耗费得到有效的补偿，可持续的发展才会成为可能。但环境成本内在化涉及到整个国家众多资源产品及服务价格体系的改变，关系到诸多行业及干家万户，如水资源的环境成本内在化，将使价格体系发生重大的变动。目前不少地区已适度上调水价把超定额用水的部分环境成本纳入水价中。由于人们的收入水平也在稳步上升，故对民生的冲击并不太大。但总的来说，环境成本内在化应稳妥地进行，宜选择一些资源产品进行试验，取得经验再推广，这就需要研究先行。目前这方面的研究正方兴未艾，今后仍将是一个热点研究领域。4.各国环境会计的比较研究。不同国家环境会计研究现状、会计核算和报告中对环境事项的要求等方面的比较、公司环境报告(corporate environmental reporting)、环境审计等方面的理论和实务做法，对于我国研究和实施环境会计将有重要的借鉴作用，故这方面的研究亦将成为一个热点。[参考文献][1] 何少娟.宋献中.环境会计核算及相关问题探讨[J].重庆工商大学学报（西部经济论坛），2003,(5):84-87.[2] 世界环境与发展委员会／王之佳.柯全良译.我们共同的未来[M].长春：吉林人民出版社，1997.[3] 朱彤.略论绿色会计[J].会计之友.1997,(4):6-7[4] 张帆.环境与自然资源经济学[M].上海：上海人民出版社，1998.[5] ODUM Accounting-Energy and Environmental Decision York: John Wiley & Sons, Inc 1996[6] 陈毓圭.环境会计和报告的第一份国际指南—联合国国际会计和报告标准政府间专家工作组第15次会议记述[J].会计研究.1998,(5):1-8.[7] United Nations Integrated Environmental and Economic Accounting. In: Handbook of National Accounting, Interim Version(Draft). New York: United Nations Publications. 1992.[8] 联合国／国家统计局国民经济核算司译.国民经济核算体系—1993[M].北京：中国统计出版社，1995.

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环境会计产生的环境 回顾环境会计产生和发展二十多年的历史，可以看出环境会计是在自然环境遭受严重破坏、生态环境严重恶化、经济发展的物质基础受到威胁的背景下，人们在分析了传统会计理论和方法的局限性基础上提出的。 环境状况的恶化对经济活动主体提出新的要求。 人类在生产和生活过程中，不断从自然界取得资源，同时又将生产和生活中产生的废物排放到环境中去。随着经济的发展和人口的增长，人类要求从自然界取得的资源越来越多，同时排放到自然界中的废物也越来越多，超过了自然界的承受能力，导致生态破坏、环境污染等一系列环境问题。目前，世界各国都不同程度的存在着环境污染和生态破坏问题，各国的环境问题又共同造成了全球性的环境问题。 面对越来越严重的环境问题，各国提高了对环境问题的重视程度，在世界范围内寻求合作以解决治理环境的国际协调问题。1987年，联合国世界环境与发展委员会提出了可持续发展战略，作为指导各国环境与发展实践的共同战略。所谓可持续发展是指既满足当代人的需要，以不对后代人满足其需要的能力构成危害的发展模式，其实质在于限制、调整人类的各种活动特别是经济活动，在经济社会的发展过程中解决各种环境问题，使经济社会的发展建立在环境资源可以承受的基础上，并促使其充分、持久地发展，从而最大限度地满足当代人和后代人的需要。 我国20年来的改革开放促进了经济发展和国民经济高速增长，创造了巨大的物质财富，人民生活有了较大提高，但由于对资源开发强度过大，造成环境污染，水土流失，耕地面积减少，资源耗竭速度提高，大量物种濒临灭绝等环境问题。98年特大洪水在一定程度上就是由于沿江植被遭到破坏，水土流失严重造成的。 我国政府近年来加大了环境保护方面的法制建设和资金投入，取得了一定的效果，但也存在着投入总量不足、环保效益和经济效益差等问题。在总量上，发达国家环境保护投入平均占GNP的1％－2％，我国仅占％，且由于我国环保历史欠帐较多，投入总量更显不足。在效益上，由于对环境资源的过度开发和浪费缺乏有效的监督和控制，现阶段仅仅从法律监督和行政管理方面对破坏环境的行为进行控制，而没有健全、系统的量化指标把企业的环保责任和经济效益联系起来，把保护环境变为企业的自觉行为。企业还没有把环境保护作为企业生存和发展的一个必要条件，没有把环境保护作为企业扩大市场占有率、提高经济效益的重要手段，认为进行环保投入和技改得不到切实的回报，积极性较差。为提高环保投入产出率，改善环保工作的效果，确保人类社会的可持续发展，利用会计手段对环境资源和环保责任进行计量和控制，研究专门的会计方法体系是十分必要的。 1. 企业适应环境要求，提高经济效益的必由之路。 企业要实现长期生存和稳定发展，必须树立适应环境的观念，社会环境是企业生存和发展的制度基础，而自然环境则是企业生存和发展的物质基础。传统观点认为：企业必须尽可能地适应社会环境，寻求最佳投资环境、融资环境、市场环境和政策环境，才能求得长期生存和稳定发展。而从可持续发展观点看来：企业的生存和发展需要不断地从自然环境中取得资源，又要不断地将废物排放到环境中去，如果企业没有一个持续、稳定的自然环境作为物质基础，求得与自然环境的和谐共生，企业的长期生存和稳定发展只能是空谈。 现实生活中，人们的环境保护意识不断增强，越来越要求企业提供更多的绿色产品，企业立足自身经济利益，也应增强环保意识，增大环保投入，降低能源消耗，细化环保投入和产出的计量，计量取得的环境资源、负有的环保责任和发生的环境费用，确认取得的环境收益或损失。这样才能全面的衡量企业的效益状况，为企业目标的实现提供真实、可靠的信息。 2. 传统会计模式的局限性 传统会计的目标是借助会计对经济活动进行核算和监督，为经营管理提供财务信息，并考核经营责任，从而取得最大的经济效益。传统会计侧重于从人类经济活动的角度出发，着眼于对自然资源的开发利用，没有将环境所带来的经济问题纳入会计研究的范围，表现为会计信息披露不充分和会计循环过程的不完整。传统会计没有将环境所带来的经济问题纳入会计研究的范围，缺乏对企业环境资源、环境责任和环境费用的计量，缺乏对企业取得的环境收益或损失的确认。传统会计没有把企业视为与环境共生的经济体，没有认识到经济运转和自然环境循环是紧密联系在一起的。认为经济循环从企业从环境中取得资源开始，到企业实现其产品，取得经济收益结束。忽视了环境对企业的影响和企业对环境的影响，忽视了环境自身的物质补偿过程和企业环境中取得资源造成的企业对环境的补偿责任。具体而言，没有将环境资源确认为资产，没有将企业应承担的环保责任确认为负债，没有将环境资本确认为所有者权益，没有确认环境收入和费用以及环境利润。导致上述问题的原因是，传统会计认为没有凝结人类一般劳动的环境资源是没有价值的，不必对之进行确认和计量。应当看到，环境资源具有社会产品具有的有效用性和稀缺性，应当并可能对其进行确认和计量。environmental accounting environmental Recalling the development of environmental accounting and have more than two decades of history, can be seen in the natural environment, environmental accounting is severely damaged, a serious deterioration of the ecological environment, the material basis of economic development against the backdrop of threats to people in the traditional analysis of accounting theory and methods On the basis of the limitations. The deterioration of environmental conditions on the economic activities of the main new requirements. In the production and life of mankind, made from natural resources will have a life of the production and discharge of waste into the environment. With the economic development and population growth, from the nature of human resources to achieve more and more, at the same time released into the nature of the waste more and more, exceeding the tolerance of the natural world, leading to ecological damage, environmental pollution, such as a Series of environmental problems. At present, all countries in the world there are different levels of environmental pollution and ecological damage, environmental problems also led to a common global environmental problems. In the face of increasingly serious environmental problems, raised the importance of environmental issues, around the world to seek cooperation to address environmental issues of international coordination. In 1987, the United Nations World Commission on Environment and Development put forward a strategy of sustainable development as a national guidance on Environment and Development, the common practice of the strategy. The so-called sustainable development means not only meets the needs of the people, not to future generations to meet their own needs the ability to pose a hazard model of development and its essence is to limit the adjustment of human activities, especially economic activities in the economic and social development In solving environmental problems, so that the economic and social development in the establishment of environmental resources to bear on the basis of, and to its full and lasting development in order to satisfy current and future generations. China's 20 years of reform and opening to promote the economic development of the national economy and rapid growth has created tremendous material wealth, the people's living standard has improved greatly, but on the strength of resource development is too large, causing environmental pollution, soil erosion, reduction of arable land , To increase the speed of resource depletion, a large number of endangered species such as the environment. 98-year flood to a certain extent is due to the destruction of vegetation along the river, caused serious soil erosion. In recent years, China's government increased the legal system of environmental protection and investment, has achieved some results, but there is a total lack of inputs, inefficiency and poor economic returns. In total, the Environmental Protection developed into an average of 1% of GNP accounted for -2%, China accounted for only percent, and as a result of China's environmental history, more debt, the total investment is even more inadequate. In terms of effectiveness, as a result of over-exploitation of environmental resources and a waste of a lack of effective supervision and control at this stage only from a legal and administrative supervision of the destruction of the environment control, and no sound system of quantitative indicators of the enterprises Responsibility for environmental and economic benefits linked to the protection of the environment into a business conscious act. Environmental protection enterprises have not as a corporate survival and development of a necessary condition, not as an environmental protection enterprises to expand market share, an important means to enhance economic efficiency, environmental protection that are not practical technical inputs and the return of the more active Poor. In order to enhance environmental protection input-output, improving the effectiveness of environmental protection to ensure sustainable development of human society, the means of accounting for the use of environmental resources and environmental responsibility and control measures, the study of specialized accounting system is essential. 1. Enterprises to adapt to environmental requirements, the only way to increase economic efficiency. To achieve long-term business survival and development of a stable, we must foster the idea to adapt to the environment, social environment for enterprises to survive and develop on the basis of the system, and the natural environment is the existence and development of enterprises on the basis of the material. The traditional view: companies must adapt to the social environment as much as possible, to seek the best investment environment, financial environment, the market environment and policy environment in order to achieve stability and development of long-term survival. From the point of view of sustainable development: the survival and development of enterprises need to obtain resources from the natural environment, but also will continue to discharge waste into the environment, if companies do not have a sustained and stable environment as a material foundation, To achieve harmony with the natural environment, Symbiotic, enterprises and the steady development of long-term survival can only be empty talk. In real life, people's awareness of environmental protection, growing more and more requests to provide more green products, companies based on their own economic interests, should also enhance environmental awareness, increasing environmental protection input and reduce energy consumption, environmental protection, investment and Refinement The output measures, measures to achieve environmental resources, has the responsibility for environmental protection and environmental costs, to obtain recognition of the environmental gains or losses. Only in this way can a comprehensive measure of the effectiveness of business conditions, corporate objectives to provide a true and reliable information. 2. Limitations of the traditional accounting model Traditional accounting with the goal of accounting for economic activities and supervision of accounting, business management for the provision of financial information, assessment and accountability, so as to maximize economic benefits. The traditional emphasis on accounting from the human point of view of economic activity, focusing on the development and utilization of natural resources, not the economic environment into the accounting of the scope, accounting for the performance of inadequate disclosure and accounting of the cycle is not complete . Traditional accounting does not brought about by the economic environment into the accounting of the scope, lack of resources in the enterprise environment, environmental responsibility and environmental costs of the measures, lack of access to the corporate environment or loss of revenue recognition. Not the traditional accounting business environment, Symbiotic and as the economy has not recognized the functioning of the economic cycle and the natural environment are closely linked. That the economic cycle from the corporate environment to obtain resources from the beginning to achieve its business products, to obtain the end of the economic benefits. Ignoring the environmental impact of corporate and business impact on the environment, environmental neglect their own material and the process of compensation and business environment to obtain resources of the corporate environmental liability. In particular, there is no environmental resources will be recognized as assets, not companies should bear the responsibility for environmental protection recognized as liabilities, not the environment identified as the owner's equity capital, there is no confirmation of income and the cost of the environment and environmental profits. These led to the cause of the problem is that traditional accounting in general do not think there is condensation of human labor, environmental resources is of no value, no need for the confirmed and measured. It should be noted that the community has the resources and the environment with the products and effective use of scarce, it should be and could be identified and measured.