摘要：改革开发以来，我国经济得到了快速的发展，经济实力增长迅速，但随之产生的环境问题也越来越严重。 当前，我国面临资源严重不足、环境污染加剧、生态系统退化等严重问题，发展绿色经济，加强生态文明建设，走可持续发展道路是我国现阶段必须要做的事。环境管理会计对于解决我国当前面临的问题有重要作用。我国环境管理会计起步较晚，在应用中，面临着政策不完善、缺乏量化方法、企业重视程度不够、信息披露形式不统一和有关人才严重缺失等问题。本文分析环境管理会计的应用现状和存在的问题，提出了制定相关法律制度、开展定量化研究、加强对环境管理会计的宣传、规范环境信息的披露模式和加大人才培育力度等解决方案，力求推动环境管理会计在我国的应用与发展。80342

毕业论文关键词： 管理会计；生态文明建设；发展前景

Research on the Application and Development of Management Accounting in Ecological Civilization Construction

Abstract：Since the reform and development, our economy has been developing rapidly, the economic power has been growing rapidly, but the environmental problems resulting from it have become more and more serious。 At present, China is facing tightening of resource constraints, serious environmental pollution, serious degradation of ecosystems and other serious problems。 The development of green economy, strengthen the construction of ecological civilization, take the road of sustainable development is China must do at this stage。 Environmental management accounting in China started late, in application, facing the policy is not perfect, the lack of quantitative methods, enterprise value degree is not enough, do not have a unified information disclosure form and related personnel serious problems such as missing。 This article analysis the present situation of the application of environmental management accounting and the existing problems, puts forward the related law system, conducting quantitative research, to strengthen the publicity of environmental management accounting, standard mode of the environmental information disclosure and strengthen personnel training solutions, to promote environmental management accounting in the application and development of our country。

Key Words：Management accounting；Construction of ecological civilization；development prospect 

目录

绪 论

一、概述 1

（一） 研究的背景和意义 1

（二）相关概念 1

1、 管理会计 1

2、 环境管理会计 1

3、生态文明建设 2

二、现状及存在问题 3

（一） 国内外研究现状 3

1、 国外现状 3

2、 国内现状 4

（二） 存在问题 5

1、 我国环境管理会计尚未真正起步，有关政策设施不完善 5

2、 环境管理会计发展不完善，缺乏科学的定量方法和可行的指标准则 6

3、 企业管理层重视生产经营，对环境管理会计的了解不够 6

4、 环境管理会计缺乏系统的研究，环境信息的披露没有统一的模式