毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，21500字左右。介绍：
摘 要
随着工业生产污染的日益严重，人类赖以生存的环境也日趋恶化，长期积累的环境污染已经导致了各种环境问题的产生。世界各国都开始重视环境的保护，并相继出台了各种环境保护政策。企业基于自己生存和发展的压力已不得不更多地关注环境问题。环境界与会计界的人士也开始研究环境保护、环境核算等相关问题，环境会计因此应运而生。环境成本的核算对企业成本节约和经济效益的提高具有重要意义，因此在整个环境会计中有着重要的地位和作用。如果环境成本会计问题的研究能有所突破，必将给环境会计的发展注入无限生机与活力。
鉴于环境成本对环境会计的重要性，论文首先以国内外的环境成本核算为出发点，分析了环境成本核算的背景和意义，其次以环境成本核算的理论为基本立足点，然后又对xx路桥公司的基本状况和环境成本核算体系进行了介绍，最后依据前面的内容对xx路桥公司的环境成本核算的确认、计量和记录以及信息披露等问题进行了探讨，并结合实际对xx路桥公司进行了规范性研究。
【关键词】 环境成本 成本核算 环境成本计量
Abstract
With the growing pollution of industrial production, environment, human life is also deteriorating long-term accumulation of environmental pollution has led to environmental problems. Countries around the world have begun to attach importance to environmental protection, and have introduced a variety of environmental policy. Enterprises based on their own survival and development pressures have had to pay more attention to environmental issues. Environmental community and the accounting profession began to study environmental protection, environmental accounting and other related issues, environmental accounting had begun. Environmental cost accounting cost savings of enterprises and economic efficiency is important, so in the environmental accounting plays an important position and role. If the issue of environmental cost accounting can be a breakthrough in the development of environmental accounting is bound to inject unlimited vigor and vitality.
Environmental cost accounting in view of the importance of the environment, this paper from home and abroad, environmental cost accounting as a starting point to analyze the background and significance of environmental cost accounting. Secondly, the environmental cost accounting theory as the basic starting point. Then the company's basic conditions and environmental cost accounting system was introduced. Finally,according to the content on the front with the accounting of environment cost of xiyaluqiao company of recognition,measurement and records and information disclosure are discussed in this paper,and connecting with the reality of the bridge and normative research company.
Keywords environmental cost cost accounting environmental cost measureme
目 录
摘要 I
Abstract II
第1章 绪论 1
1.1研究背景和意义 1
1.1.1 研究背景 1
1.1.2 研究意义 2
1.2国内外研究现状 2
1.2.1国外研究现状 2
1.2.2国内研究现状 3
第2章 环境成本核算的基本理论 5
2.1环境成本的涵义及特点 5
2.1.1环境成本的涵义 5
2.1.2环境成本的特点 6
2.2环境成本的分类 6
2.2.1按降低环境负荷效果分类 7
2.2.2按环境成本功能分类 8
2.2.3按环境资源流转平衡分类 9
2.3环境成本研究的理论基础 9
2.3.1社会譆@杀纠砺 9
2.3.3可持续发展理论 11
第3章 xx路桥公司实施环境成本核算的可行性分析 13
3.1xx路桥公司基本概况 13
3.2xx路桥公司现有成本核算体系 14
3.3xx路桥公司实施环境成本核算的必要性 15
3.4xx路桥公司实施环境成本核算的可行性 16
第4章 xx路桥公司环境成本核算体系的建立 18
4.1xx路桥公司环境成本的确认 18
4.1.1xx路桥公司环境成本的确认标准 18
4.1.2xx路桥公司环境成本的分类 20
4.2xx路桥公司环境成本的计量 20
4.3xx路桥公司环境成本的记录 22
4.4xx路桥公司环境成本的信息披露 25
结束语... 27
致谢..... 28
参考文献.. 29
