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
