中国的企业环境和报告【外文翻译】.doc

1、本科毕业论文（设计）外文翻译外文题目CORPORATEENVIRONMENTACCOUNTINGANDPEPORTINGINCHINA外文出处SUSTAINABILITYACCOUNTINGANDREPORT外文作者SSCHALTEGGERMBENNETTRBURRITT原文CORPORATEENVIRONMENTALACCOUNTINGANDREPORTINGINCHINA1CURRENTSTATUSOFENVIRONMENTALACCOUNTINGANDREPORTINGRESEARCH11ANEWACCOUNTINGDISVIOLINEINCHINAENVIRONMENTALACCOUN

2、TINGRESEARCH,BEGUNIN1992BYINDIVIDUALRESEARCHERS,HASGRADUALLYINCREASEDINPOPULARITYSINCETHENINTERESTINENVIRONMENTALREPORTINGRESEARCHINCREASEDSLOWLYINLATE1990STABLE201SHOWSTHATMOSTRESEARCHERSABOUT98CONDUCTEDENVIRONMENTALACCOUNTINGANDREPORTINGRESEARCHUSINGTHENORMATIVEMETHODANDWEREMOREINTERESTEDINENVIRON

3、MENTALACCOUNTINGTHANINENVIRONMENTALREPORTINGEMPIRICALSTUDIESWEREONLYFOUNDINSIXPAPERS,WHICHREPRESENTEDLESSTHAN2OFTHETOTALPUBLISHEDPAPERS12NORMATIVESTUDIESAREVIEWOFTHEPUBLISHEDPAPERSOFENVIRONMENTALACCOUNTINGINCHINASJOURNALSINTHEPERIOD19922003SHOWEDTHATTHEMAJORTOPICSWERETHEINTRODUCTIONOFENVIRONMENTALAC

4、COUNTINGANDREPORTINGINOTHERCOUNTRIESANDBASICTHEORETICALCONCEPTSOFENVIRONMENTALACCOUNTINGSUCHASDEFINITIONOFENVIRONMENTALACCOUNTING,OBJECTIVESOFENVIRONMENTALACCOUNTING,BASICASSUMPTIONSANDPRINCIPLESOFENVIRONMENTALACCOUNTING,ELEMENTSOFENVIRONMENTALACCOUNTING,DISCLOSURESOFENVIRONMENTALACCOUNTINGINFORMATI

5、ON,TYPESOFENVIRONMENTALACCOUNTING,ETCDISCLOSUREOFCORPORATEENVIRONMENTALACCOUNTINGINFORMATIONWASTHEDOMINANTTOPICINTHEPUBLISHEDPAPERSOFENVIRONMENTALREPORTINGINJOURNALSDURINGTHISPERIODTABLE202OUTLINESTHEGENERALVIEWSCONTRIBUTEDBYTHENORMATIVERESEARCHERSABOUTTHEBASICTHEORETICALCONCEPTSOFENVIRONMENTALACCOU

6、NTINGANDREPORTINGINTHEPUBLISHEDPAPERSOFENVIRONMENTALACCOUNTINGANDREPORTINGINJOURNALS13ENVIRONMENTALACCOUNTINGANDREPORTINGPRACTICEEMPIRICALSTUDIESONENVIRONMENTALACCOUNTINGANDREPORTINGBEGANIN1997ANDHAVEDEVELOPEDSLOWLYSINCETHENTHEREWEREONLYSIXEMPIRICALPAPERSPUBLISHEDINJOURNALSOVERTHEPERIOD19922003THESE

7、EMPIRICALPAPERSAREBYWANGETAL1997,1998,XIAOETAL2002A,GENGETAL2002,SUNETAL2003ANDMENG2003WANGETAL1997,1998PRESENTEDTHERESULTSOFTWOMAILSURVEYSRESPECTIVELYIN1997AND1998THEFIRSTSURVEYWASCONDUCTEDTODETERMINETHEATTITUDESOFCEOSTOWARDSCORPORATEENVIRONMENTALMANAGEMENTBYSENDINGQUESTIONNAIRESTOCEOSOF500COMPANIE

8、SANDTHERESPONSERATEWAS14ITWASFOUNDTHATMOSTCOMPANIESHADESTABLISHEDASEPARATEDEPARTMENTORASSIGNEDSPECIFICPERSONNELTODEALWITHCORPORATEENVIRONMENTALMANAGEMENTISSUES,ANDPROVIDEDANNUALMANDATORYENVIRONMENTALREPORTSTORELATEDGOVERNMENTALAGENCIESEGLOCALENVIRONMENTALPROTECTIONADMINISTRATIONANDLOCALSTATISTICSBUR

9、EAUTHESECONDSURVEYWASCONDUCTEDTOINVESTIGATECORPORATEENVIRONMENTALACCOUNTINGPRACTICESBYSENDINGQUESTIONNAIRESTOCFOSOF500COMPANIESANDTHERESPONSERATEWASONLY5THERESULTSOFTHESECONDSURVEYSHOWEDTHATMOSTCOMPANIESHADINCURREDENVIRONMENTALEXPENDITURESANDUSUALLYACCOUNTEDFORTHEMASADMINISTRATIONEXPENSESORCAPITALAS

10、SETSWHENTHEYWEREINCURREDBECAUSETHEREWASNOSPECIFICENVIRONMENTALACCOUNTINGSTANDARDTHERESULTSALSOINDICATEDTHATMOSTRESPONDENTSAGREEDTHATENVIRONMENTALINDICATORSSHOULDBEINTEGRATEDWITHFINANCIALINDICATORSANDHALFOFTHERESPONDENTSAGREEDTHATCOMPANIESSHOULDREPORTCORPORATEENVIRONMENTALINFORMATIONTOEXTERNALPARTIES

11、THEAUTHORSSUGGESTEDTHATSEPARATEENVIRONMENTALREPORTSSHOULDBEPREPAREDASSUPPLEMENTARYTOCORPORATEFINANCIALSTATEMENTSXIAOETAL2002AREPORTEDTHERESULTSOFAMAILSURVEYOF400INTERESTEDSTAKEHOLDERSIE,CFOSOF100COMPANIES,CEOSOF100INVESTMENTCOMPANIES,CREDITMANAGERSOF100BANKSANDCPASOF100ACCOUNTINGFIRMSIN2001TODETERMI

12、NETHEDEMANDFORCORPORATEENVIRONMENTALINFORMATIONANDTHEFRAMEWORKOFCORPORATEENVIRONMENTALREPORTINGTHEAVERAGERESPONSERATEFROMTHESURVEYWAS10THEEMPIRICALFINDINGSINCLUDEDTHEFOLLOWINGGOVERNMENTALENVIRONMENTALREGULATIONSHADSIGNIFICANTEFFECTSONTHEINCURRENCEOFENVIRONMENTALEXPENDITURESANDENVIRONMENTALREVENUESAC

13、COUNTINGTREATMENTSFORENVIRONMENTALEXPENDITURESVARIEDAMONGCOMPANIESBECAUSETHEREWASNOSPECIFICENVIRONMENTALACCOUNTINGSTANDARDCOMPLIANCEWITHGOVERNMENTALENVIRONMENTALREGULATIONSANDTOPRESENTAGREENERCORPORATEIMAGETOTHEOUTSIDEWORLDWERETHETWOMAJORREASONSFORCOMPANIESTOPROVIDEENVIRONMENTALINFORMATIONGOVERNMENT

14、ALADMINISTRATIONAGENCIESWERETHEMOSTIMPORTANTUSERSOFCORPORATEENVIRONMENTALINFORMATIONANDTHEPUBLICDEMANDFORCORPORATEENVIRONMENTALINFORMATIONWOULDINCREASECORPORATEENVIRONMENTALDISCLOSURESWERENOTCOMPLETE,COMPARABLEANDFULLYDISCLOSEDBECAUSETHEREWASNOSPECIFICENVIRONMENTALREPORTINGSTANDARDTHEAUTHORSCONCLUDE

15、DTHATDEMANDFORCORPORATEENVIRONMENTALINFORMATIONWOULDINCREASEASLONGASTHEPUBLICENVIRONMENTAAWARENESSINCREASEDANDPROPOSEDAFRAMEWORKOFCORPORATEENVIRONMENTALREPORTINGINCHINAGENGETAL2002STUDIEDTHEENVIRONMENTALDISCLOSUREOF30LISTEDCOMPANIESININDUSTRIESWHICHWERECONSIDEREDTOHAVETHEGREATESTENVIRONMENTALIMPACTS

16、INORDERTOINVESTIGATETHECHANGESINTHELEVELOFCORPORATEENVIRONMENTALDISCLOSUREOVERTHEPERIOD19921999THERESULTSSHOWEDTHATLISTEDCOMPANIESDISCLOSEDENVIRONMENTALINFORMATIONINTHEPROSPECTUSAND5LISTEDCOMPANIESDISCLOSEDFORECASTENVIRONMENTALEXPENDITURESCORPORATEENVIRONMENTALDISCLOSURESINCREASEDINCONTENTSTHEYWEREN

17、ARRATIVEINGENERALANDNOTCOMPARABLETHEAUTHORSINTERPRETEDTHERESULTSASSHOWINGTHATINCREASESINENVIRONMENTALPROTECTIONREGULATIONSANDDISCLOSUREREGULATIONSANDPUBLICDEMANDFORENVIRONMENTALINFORMATIONLEDTOTHECHANGESINTHELEVELOFENVIRONMENTALDISCLOSURESBYLISTEDCOMPANIES,ANDLACKOFPRACTICALREPORTINGGUIDANCERESULTED

18、ININCOMPARABILITYOFENVIRONMENTALDISCLOSURESSUNETAL2003PRESENTEDTHERESULTSOFAMAILSURVEYOFCORPORATEENVIRONMENTALACCOUNTINGPRACTICECONDUCTEDBYENVIRONMENTALACCOUNTINGCOMMITTEEEACOFTHEACCOUNTINGSOCIETYOFCHINAASCINLATE2002THEQUESTIONNAIRESWERESENTTOCEOSANDCFOSOF250COMPANIESANDTHERESPONSERATEWAS7THERESULTS

19、SHOWEDTHATENVIRONMENTALEXPENDITURESANDENVIRONMENTALLIABILITIESWEREACCOUNTEDFORASGENERALADMINISTRATIONEXPENSESANDENVIRONMENTALDISCLOSURESBYLISTEDCOMPANIESWEREINCOMPLETEBECAUSETHEREWERENOSPECIFICENVIRONMENTALACCOUNTINGANDREPORTINGSTANDARDSANDTHEENFORCEMENTOFENVIRONMENTALREGULATIONSANDSECURITIESREGULAT

20、IONSWASNOTSATISFACTORYTHEAUTHORSCONCLUDEDTHATENVIRONMENTALACCOUNTINGINCHINAWASUNDERDEVELOPEDBECAUSEITWASNOTCONSIDEREDINACCOUNTINGLAWANDENVIRONMENTALREGULATPLETEBECAUSETHEREWERENOSPECIFICENVIRONMENTALACCOUNTINGANDREPORTINGSTANDARDSANDTHEENFORCEMENTOFENVIRONMENTALREGULATIONSANDSECURITIESREGULATIONSWAS

21、NOTSATISFACTORYTHEAUTHORSCONCLUDEDTHATENVIRONMENTALACCOUNTINGINCHINAWASUNDERDEVELOPEDBECAUSEITWASNOTCONSIDEREDINACCOUNTINGLAWANDENVIRONMENTALREGULATIONSENVIRONMENTALACCOUNTINGINFORMATIONWASNOTCOMPLETEANDCOMPARABLEFUTURESTEPSTHEAUTHORSSUGGESTEDINCLUDEDAMENDMENTOFACCOUNTINGLAWANDENVIRONMENTALREGULATIO

22、NSANDSETTINGOFENVIRONMENTALACCOUNTINGSTANDARDSMENG2003ANALYZEDENVIRONMENTALDISCLOSUREPRACTICESOF58LISTEDCOMPANIESINTHEBUILDINGMATERIALSINDUSTRYOVERTHEPERIODOF19932002THEAUTHORFOUNDTHAT29LISTEDCOMPANIESDISCLOSEDENVIRONMENTALINFORMATIONINTHEIRPROSPECTUSAND11COMPANIESDISCLOSEDTHEFORECASTOFENVIRONMENTAL

23、EXPENDITURESENVIRONMENTALDISCLOSURESBYLISTEDCOMPANIESINCREASEDINTOTALASARESULTOFINCREASESINANDSTRICTENFORCEMENTOFENVIRONMENTALPROTECTIONREGULATIONSANDINCREASEINTHEPUBLICENVIRONMENTALAWARENESSBUTENVIRONMENTALDISCLOSUREVARIEDINCONTENTANDFORMBEFORE2004,COMPANIESWEREREQUIREDTOPREPAREONEFORMOFCORPORATEEN

24、VIRONMENTALREPORTFORMATATOLOCALENVIRONMENTALPROTECTIONADMINISTRATIONSANDLOCALSTATISTICSBUREAUFORMATAWASMANDATORYANDNOTPUBLICAPARTFROMFORMATA,ONEADDITIONALENVIRONMENTALREPORTFORMATBISREQUIREDTOBEPREPAREDANDPUBLISHEDFROM2004BYCOMPANIES,WHICHAREIDENTIFIEDAS“DIRTYCOMPANIES”BYTHECHINASTATEENVIRONMENTALPR

25、OTECTIONADMINISTRATIONCOMPANIES,THATARENOT“DIRTYCOMPANIES”,AREENCOURAGEDTOPREPAREANDPUBLISHVOLUNTARYENVIRONMENTALREPORTSONTHEINTERNETACOMPARISONOFFORMATAWITHFORMATBISPROVIDEDINTABLE20414ENVIRONMENTACCOUNTINGEDUCATIONENVIRONMENTALEDUCATIONTHROUGHENVIRONMENTALACCOUNTINGEDUCATIONMIGHTINCREASETHECURRENT

26、ANDFUTUREENVIRONMENTALAWARENESSOFTHEACCOUNTANCYPROFESSIONANDHELPITSMEMBERSUNDERSTANDTHEIMPORTANCEOFCORPORATEENVIRONMENTALACCOUNTABILITYTOSOCIETYANDTHEIRROLEINSUSTAINABLEDEVELOPMENTANDTHEINTEGRATIONOFENVIRONMENTALCONSIDERATIONSINTOACCOUNTINGHOWEVER,ANINVESTIGATIONOFTHETEACHINGPROGRAMSINCHINASHOWEDTHA

27、TONLYAFEWOFTHELEADINGMANAGEMENTSCHOOLSPLANNEDTOOFFERENVIRONMENTALACCOUNTINGASANINTEGRATEDPARTOFACCOUNTINGCOURSESORASASELECTIVECOURSEATTHEUNDERGRADUATEORPOSTGRADUATELEVELSINTHECOMINGYEARSTEACHINGMATERIALSINCLUDEDTRANSLATEDTEXTBOOKSEGSCHALTEGGERANDBURRITT2000,GRAYANDBEBBINGTON2001ANDOTHERTEXTBOOKSWRIT

28、TENBYSOMECHINESEWRITERSINMOSTCASES,THETEXTBOOKWRITERSWEREINSTRUCTORSCHINABELLBUSINESSENVIRONMENTLEARNINGANDLEADERSHIPWASAGOODEXAMPLEOFANENVIRONMENTALEDUCATIONPROGRAMLAUNCHEDIN2000,CHINABELLTRAINEDPROFESSORSTOINTEGRATESOCIALANDENVIRONMENTALCURRICULAINTOTRADITIONALBUSINESSTRACKSCHINABELLPUBLISHEDASERI

29、ESOFSEVENCOURSEMODULESAND,INCOLLABORATIONWITHTHENATIONALMBAEDUCATIONSUPERVISORYCOMMITTEECHINABELLRELEASED“CORPORATEENVIRONMENTALMANAGEMENT,”THEFIRSTENVIRONMENTBUSINESSTEXTBOOKFORCHINATWOCHAPTERSOFTHISTEXTBOOKWEREDEVOTEDTOCORPORATEENVIRONMENTALACCOUNTING,ENVIRONMENTALREPORTINGANDENVIRONMENTALPERFORMA

30、NCEAUDITINGCHINABELLPROFESSORSWERETRAININGTHOUSANDSOFMBASTUDENTSTOTHINKCRITICALLYABOUTTHEROLEOFCORPORATIONSINSOLVINGENVIRONMENTANDDEVELOPMENTCHALLENGES15GOWERNMENTINITIATIVESIN1994,SUSTAINABLEDEVELOPMENTBECAMETHENATIONALSTRATEGYASSPECIFIEDINTHE“CHINA21STCENTURYAGENDA”BYTHESTATECOUNCILOFCHINASINCE199

31、4,NEWENVIRONMENTALLAWSANDREGULATIONSWEREINTRODUCED,WITHSIGNIFICANTIMPLICATIONSFORENVIRONMENTALACCOUNTINGANDREPORTINGSOMELAWSANDREGULATIONSINCREASEDCOMPANIESENVIRONMENTALCOMPLIANCECOSTSSUCHASEMISSIONFEES,FINESFORBREAKINGENVIRONMENTALLAWS,POLLUTIONPREVENTIONCOST,APPROPRIATIONOFRETAINEDEARNINGSFORPOLLU

32、TIONPREVENTIONFUNDS,ANDENVIRONMENTALPROTECTIONAUDITINGOTHERS,WHICHWERESETTOENHANCEACOMPANYSGREENBEHAVIOUR,REDUCEDENVIRONMENTALCOMPLIANCECOSTSTHROUGH,FOREXAMPLE,TAXREDUCTIONSANDTAXEXEMPTIONSONINVESTMENTSINMOREEFFICIENTPOLLUTIONPREVENTIONANDENERGYSAVINGTECHNOLOGIESANDALSOFOCUSEDONSALESREVENUESFROMTHER

33、ECYCLINGOFGOODSIN2000,THESTATEENVIRONMENTALPROTECTIONADMINISTRATIONSEPAANDWORLDRESOURCEINSTITUTELAUNCHEDTHECHINABELLPROGRAMTOHELPCHINESEBUSINESSSCHOOLPROFESSORSWITHTHETOOLSTOTRAINTHENEXTGENERATIONOFLEADERSINSUSTAINABLEBUSINESSPRACTICESIN2003,SEPAISSUEDAREGULATION,WHICHREQUIREDDIRTYCOMPANIESTOPUBLISH

34、THEIRENVIRONMENTALREPORTSFORMATBANNUALLYFROM2004ONTHESPECIFIEDWEBSITESORINTHELOCALNEWSPAPERSSINCE1997,CHINASECURITIESREGULATORYCOMMISSIONCSRCHASADDRESSEDTHEIMPORTANCEOFENVIRONMENTALPROTECTIONANDCOOPERATEDWITHSEPACSRCISSUEDDISCLOSUREREGULATIONSRESPECTIVELYIN1997AND1999TOREQUIRELISTEDCOMPANIESTOHAVEAN

35、ANNUALENVIRONMENTALAUDITBEFOREIPOANDTODISCLOSEENVIRONMENTALINFORMATIONINTHEPROSPECTUS,WHICHINCLUDEDENVIRONMENTALRISKRESULTINGFROMPROBABLENEWENVIRONMENTALPROTECTIONREQUIREMENTS,FINANCIALEFFECTSOFCOMPLIANCE/NONCOMPLIANCEWITHENVIRONMENTALPROTECTIONLAWSANDREGULATIONSONEARNINGSANDCOMPETITIVEPOSITION,COMP

36、ANIESENVIRONMENTALSTANDARDSANDFINESFORBREAKINGENVIRONMENTALLAWSANDREGULATIONSINTHEPASTTHREEYEARSBOTHSEPAANDCSRCIMPOSEDHIGHFINESANDPENALTIESFORNONCOMPLIANCEINJUNE2001,THEACCOUNTINGSOCIETYOFCHINAASCFORMEDANENVIRONMENTALACCOUNTINGCOMMITTEEEACINORDERTOMOTIVATEENVIRONMENTALACCOUNTINGRESEARCHINCHINAEACORG

37、ANIZEDTHE1STENVIRONMENTALACCOUNTINGCONFERENCEINNOVEMBER2001MORETHAN40PARTICIPANTS,MAINLYFROMUNIVERSITIES,SUBMITTED30PAPERSATTHECONFERENCEIN2002,EACCONDUCTEDAMAILSURVEYOF250COMPANIESINORDERTOINVESTIGATEENVIRONMENTALACCOUNTINGANDREPORTINGPRACTICEINCHINA16SUMMARYINSUMMARY,ENVIRONMENTALACCOUNTINGANDREPO

38、RTINGWASATTHEEARLYSTAGEOFITSDEVELOPMENTINRESEARCHANDPRACTICESOVERTHEPERIODOF19922003GOVERNMENTALINITIATIVESHAVEGREATLYMOTIVATEDENVIRONMENTALACCOUNTINGANDREPORTINGRESEARCHESANDPRACTICESTHEMAJORITYOFCONTRIBUTIONSRELATEDTOENVIRONMENTALACCOUNTINGANDREPORTINGWERENORMATIVEANDTHEEMPIRICALSTUDIESWEREMAINLYD

39、ESCRIPTIVEENVIRONMENTALISSUESWERENOTCONSIDEREDINTHEACCOUNTINGSTANDARDSANDCORPORATEACCOUNTINGSYSTEMSMANDATORYENVIRONMENTALREPORTINGDIDNOTINCLUDEENVIRONMENTALACCOUNTINGINFORMATIONANDLACKEDHIGHQUALITYENVIRONMENTALACCOUNTINGEDUCATIONPROGRAMSDIDNOTRECEIVEALEVELOFEMPHASISEQUIVALENTTOTHATGIVENTOCONVENTIONA

40、LCORPORATEACCOUNTINGANDTEACHINGMATERIALSWERELIMITED2FUTURESTEPS21INRESPECTOFENVIRONMENTACCOUNTINGRESEARCHRESEARCHERSNEEDTOAGREEONTHEBASICCONCEPTSOFENVIRONMENTALACCOUNTINGCONDUCTINTERNATIONALCOMPARATIVESTUDIESONTHETHEORIESANDPRACTICEOFENVIRONMENTALACCOUNTINGANDREPORTINGINTRODUCETOCHINAADVANCEDENVIRON

41、MENTALACCOUNTINGTHEORIESANDPRACTICESFROMAROUNDTHEWORLDACTIVELYPARTICIPATEININTERNATIONALACADEMICEXCHANGESESTABLISHCOLLABORATIONWITHINTERNATIONALORGANIZATIONSSUCHASTHEENVIRONMENTALMANAGEMENTACCOUNTINGNETWORKEUROPEEMANEU,ASIAPACIFICCENTREFORENVIRONMENTALACCOUNTABILITYAPCEA,GLOBALREPORTINGINITIATIVEGRI

42、,FDERATIONDESEXPERTESEUROPENSFEE,UNITEDNATIONSCONFERENCEOFTRADEANDDEVELOPMENTUNCTAD,INTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASC,WORLDBUSINESSCOUNCILFORSUSTAINABILITYDEVELOPMENTWBCSD,ETCEXTENDRESEARCHINCORPORATEENVIRONMENTALACCOUNTINGANDREPORTINGSTANDARDSLINKRESEARCHWITHPRACTICESTHROUGHTHEDEVELOPME

43、NTOFCORPORATEENVIRONMENTALACCOUNTINGINFORMATIONSYSTEMSCONDUCTEMPIRICALSTUDIESORCASESTUDIESTOINVESTIGATEEFFECTSOFFORMATBENVIRONMENTALREPORTINGON“DIRTYCOMPANIES”ANDCHANGESINCORPORATEENVIRONMENTALDISCLOSURESPRACTICESAFTER2004WORKWITHPRACTICINGACCOUNTANTSINTHEDEVELOPMENTOFENVIRONMENTALAUDITINGHARMONIZEW

44、ITHINTERNATIONALTRENDSOFENVIRONMENTALACCOUNTINGANDREPORTINGRESEARCH22INRESPECTOFENVIRONMENTALACCOUNTINGANDREPORTINGPRACTICEGOVERNMENTCANPLAYANIMPORTANTROLEINIMPROVINGENVIRONMENTALACCOUNTINGANDREPORTINGPRACTICESFUTUREGOVERNMENTALINITIATIVESMAYINCLUDEINTEGRATINGENVIRONMENTALCONSIDERATIONSINACCOUNTINGL

45、AWANDSTANDARDSSETTINGSPECIFICACCOUNTINGANDREPORTINGSTANDARDSFORRECOGNITIONANDMEASUREMENTOFENVIRONMENTALEXPENDITURESANDLIABILITIESHELPINGCOMPANIESDEVELOPCORPORATEENVIRONMENTALMANAGEMENTACCOUNTINGSYSTEMSREWARDINGCORPORATEVOLUNTARYENVIRONMENTALDISCLOSURESDEVELOPINGAQUALITATIVECONCEPTUALFRAMEWORKTOUNDER

46、PINCORPORATEENVIRONMENTALREPORTINGACTIVITYIMPROVINGTHECREDIBILITYOFCORPORATEENVIRONMENTALREPORTINGACTIVITIESBYFORMALIZINGTHEEXTERNALATTESTATIONPROCESS23INRESPECTOFENVIRONMENTACCOUNTINGEDUCATIONENVIRONMENTALACCOUNTINGEDUCATIONPROGRAMSMIGHTBEAMECHANISMFORDEVELOPINGENVIRONMENTALACCOUNTINGANDREPORTINGIN

47、CHINAFUTUREACCOUNTINGPROFESSIONALSSHOULDBETRAINEDTOTHINKCRITICALLYABOUTTHEIRROLEINSOLVINGENVIRONMENTANDDEVELOPMENTCHALLENGESENVIRONMENTALACCOUNTINGEDUCATIONPROGRAMSSHOULDRECEIVEALEVELOFEMPHASISEQUIVALENTTOTHATGIVENTOCONVENTIONALCORPORATEACCOUNTINGENVIRONMENTALISSUESCOULDBEINTEGRATEDINTOTHECORECOURSE

48、SOFTHECHINESECPAACCREDITATIONEXAMINATIONCURRICULUMDEVELOPMENTPARTNERSHIPWITHWELLKNOWNINTERNATIONALORGANIZATIONSCOULDBEFORMEDTOCREATEPILOTCOURSESFORUNDERGRADUATEANDPOSTGRADUATESTUDENTSOFACCOUNTINGTEACHINGNEEDSTOBELINKEDWITHRESEARCHANDPRACTICETHROUGHTHEDEVELOPMENTOFTHECURRICULUM3CONCLUSIONSUSTAINABLED

49、EVELOPMENTISTHENATIONALSTRATEGYINCHINAWHENFOLLOWINGTHISSTRATEGY,COMPANIESNEEDTOINTEGRATEENVIRONMENTALISSUESINTOTHEBUSINESSAGENDAANDDISCHARGETHEIRENVIRONMENTALACCOUNTABILITYENVIRONMENTALACCOUNTINGANDREPORTINGSHOULDBEFURTHERDEVELOPEDTOCONTRIBUTESOMETHINGTONATIONALSUSTAINABLEDEVELOPMENTANDCORPORATEENVIRONMENTALAGENDAFUTUREDEVELOPMENTOFENVIRONMENTALACCOUNTINGANDREPORTINGINCHINANEEDSCOOPERATIVEEFFORTSOFANDCONTINUOUSCONTRIBUTIONSFROMACADEMICS,GOVERNMENTANDTHEACCOUNTINGPROFESSIONFROMSUSTAINABILITYACCOUNTINGANDREPORTING,2006译文中国的企业环境和报告一、环境会计研究和报告的现状11中国的新会计线路环境会计研究，从1992年开始由个别研究人员，普及成环境报告。自