提供两个外文链接。希望有用
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7％，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。 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。 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 The deterioration of environmental conditions on the economic activities of the main new In the production and life of mankind, made from natural resources will have a life of the production and discharge of waste into the 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 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 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 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 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 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 98-year flood to a certain extent is due to the destruction of vegetation along the river, caused serious soil 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 In total, the Environmental Protection developed into an average of 1% of GNP accounted for -2%, China accounted for only 7 percent, and as a result of China's environmental history, more debt, the total investment is even more 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 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 P 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 Enterprises to adapt to environmental requirements, the only way to increase economic 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 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 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 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 Only in this way can a comprehensive measure of the effectiveness of business conditions, corporate objectives to provide a true and reliable 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 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 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 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 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 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 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 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
会计信息披露是指企业将直接或间接地影响到使用者决策的重要会计信息以公开报告的形式提供给信息使用者，会计信息披露质量的关键在于披露是否真实可靠，披露是否充分及时以及披露的对象之间是否公平。会计信息披露要满足可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性。
10分是不可能拿到一篇英＋中有质量有数量的好文献滴～
10分是不可能拿到一篇英＋中有质量有数量的好文献滴～
参考文献如下，需要对你有帮助[1] Financial Management and Governance Issues in C 2000[2] Ministry of Economy and Finance/The Commission for the Cambodian Accounting System Reform /Office of H E Ngy TLAW ON CORPORATE ACCOUNTS, THEIR AUDIT AND THE ACCOUNTING PROFESSION 2002[3] Council for Development of CA Guide to Investing in C 2002[4] Ministry of Economy and FLaw on Corporate Accounts, Their Audit and the Accounting P Anukret on the Composition and Functioning of the National Accounting C Anukret on the Organisation and Functions of the Kampuchea Institute of Certified Public Accountants and A 2003[5] Ministry of Economy and Finance/The Commission for the Cambodian Accounting System Reform/Office of H E Ngy TLAW ON CORPORATE ACCOUNTS, THEIR AUDIT AND THE ACCOUNTING PROFESSION 2002[6] Council for Development of CA Guide to Investing in C 2002[7] Ministry of Economy and FLaw on Corporate Accounts, Their Audit and the Accounting P Anukret on the Composition and Functioning of the National Accounting C Anukret on the Organisation and Functions of the Kampuchea Institute of Certified Public Accountants and A 2003[8] Ministry of Economy and Finance,National Accounting Council-Office of H E Ngy TCambodian Accounting Standards and Cambodian Financial Reporting S 2007[9] Royal University of Law and EProgram of Training, Country R and 2007[10] Ministry of Economy and Finance,National Accounting Council-Office of H E Ngy TFinancial Reporting Template For Small and Medium Sized E 2006
O(∩_∩)O~，是作为毕业论文的参考文献吗？找了一些中英文的，希望能对你有所帮助，加油哦[1] 徐舒韵 加强我国上市公司信息披露管制的几点建议[J]财务与会计, 2000,(07) [2] 杜兴强 公司治理演进与会计信息披露监管——博弈分析与历史证据[J]财经研究, 2004,(09) [3] 周晓苏 法国会计模式的特色和借鉴[J]财会月刊, 2000,(14) [4] 耿建新 我国上市公司会计信息质量特征问题探讨[J]财会通讯, 2000,(07) [5] 阎达五,谭劲松 我国上市公司独立董事制度:缺陷与改进——一个基于制度分析的研究框架[J]会计研究, 2003,(11) [6] 綦好东 会计舞弊的经济解释[J]会计研究, 2002,(08) [7] 陆建桥 后安然时代的会计与审计——评美国《2002年萨班斯—奥克斯利法案》及其对会计、审计发展的影响[J]会计研究, 2002,(10) [8] 中国会计学会第六次全国会员代表大会暨理论研讨会综述[J]会计研究, 2002,(11) [9] 惠尚文 从美国安然事件看我国会计监管模式的重塑[J]新疆农垦经济, 2003,(03) [10] 宋慧 英国会计界的监管体系[J]审计月刊, 2004,(02) [11] 董成 法国会计模式研究及借鉴[J]兰州商学院学报, 2001,(01) [12] 娄权,刘朝晖 日本会计的新发展及其启示[J]中国农业会计, 2002,(10) [1] 肖建华 群体诉讼与我国代表人诉讼的比较研究[J]比较法研究, 1999,(02) [2] 胡维波 金融监管的理论综述[J]当代财经, 2004,(03) [3] 叶陈毅,连珂,张侠 英国会计法规制度及其借鉴[J]财会通讯(综合版), 2007,(04) [4] 李明辉 信号传递理论对会计的启示[J]广西会计, 2001,(04) [5] 王慧,刘宏伟 关于我国上市公司会计信息披露的几点思考[J]广西轻工业, 2007,(02) [6] 徐海燕 论证券交易所自律监管制度及其与行政监管的互动关系[J]杭州师范学院学报(社会科学版), 2005,(02) [7] 陈建明 注册会计师行业质量控制体系研究[J]会计研究, 2004,(03) [8] 王咏梅 会计信息披露的规范问题研究[J]会计研究, 2001,(04) [9] 李艳平 会计监管:信息披露的理性选择[J]科技创业月刊, 2007,(02) [10] 黄世忠,杜兴强,张胜芳 市场 政府与会计监管[J]会计研究, 2002,(12) [11] 顾晓安,卢蕾 混同均衡与政策制定程序——来自上市公司会计信息披露失真的博弈分析和启示[J]上海经济研究, 2007,(01) [12] 陈杨 证券市场监管制度的国际比较及启示[J]立信会计高等专科学校学报, 2003,(01) [13] 徐经长 我国证券市场会计监管体系的构建[J]经济理论与经济管理, 2003,(03) [14] 乔旭东 上市公司会计信息披露与公司治理结构的互动:一种框架分析[J]会计研究, 2003,(05) [15] 鲁篱 证券交易所自治地位的比较研究[J]社会科学研究, 2004,(05) [16] 李华 公司治理与会计信息披露[J]山东财政学院学报, 2005,(04) [17] 王俊秋,张奇峰 公司治理机制与信息披露透明度的实证研究[J]山西财经大学学报, 2007,(02) [18] 李健 改进我国上市公司风险信息披露的思考[J]商场现代化, 2007,(08) [19] 张玉霞 对会计信息失真原因及对策的思考[J]青海师专学报, 2006,(01) [20] 耿东照,孙娜 国外上市公司会计信息披露监管对我国的启示[J]事业财会, 2005,(05) [1] 蒋义宏 会计信息真实之程序理性观与结果理性观[J]财经研究, 2003,(06) [2] 刘婉立 衍生金融工具会计信息披露问题的思考[J]北方工业大学学报, 2002,(02) [3] 张德容 企业自愿性信息披露刍探[J]财会月刊, 2002,(09) [4] 康均 ,王涛 独立董事与会计信息失真治理研究[J]财会月刊, 2002,(09) [5] 潘立新 我国会计规范实施机制的缺陷分析[J]财经论丛, 2002,(06) [6] 马晓芳 论会计相关性及其与真实性兼容的实现途径[J]财经研究, 2002,(08) [7] 王富炜,刘玉兰 我国会计信息披露的问题与原因分析[J]北京林业大学学报(社会科学版), 2002,(Z1) [8] 贾国涛 会计信息披露违规的成本和收益分析[J]河南财政税务高等专科学校学报, 2002,(04) [9] 陆竞红 论现行财务会计报告信息披露局限性及改进措施[J]华东经济管理, 2002,(03) [10] 谷祺,姜英兵 会计信息复杂性与财务估价修正[J]会计研究, 2002,(06) [11] 汤立斌 上市公司会计信息披露法律责任的设定问题[J]会计研究, 2002,(08) [12] 罗正英 上市公司信息披露诚信机制的建立与完善[J]会计研究, 2002,(08) [13] 赵家保,杨菲菲 对我国证券市场会计信息披露的思考[J]华东交通大学学报, 2002,(02) [14] 吴远超 有效法人治理结构需要解决的两个问题[J]连云港职业技术学院学报, 2001,(03) [15] 刘立国,杜莹 公司治理与会计信息质量关系的实证研究[J]会计研究, 2003,(02) [16] 赵晨辉 财务会计报告应披露的信息[J]山西财税, 2001,(07) [17] 肖仲明 会计信息披露的外部性分析[J]上海会计, 2001,(03) [18] 严静,周伟 刍议未来财务会计报告的发展趋势[J]事业财会, 2002,(01) [19] 张炎兴 论不同财务报告目标下会计信息的相关性和可靠性[J]企业经济, 2002,(01) [20] 秦志全,董维庄 浅谈我国现行财务报告的改进[J]山西财经大学学报, 2002,(01) 1] Easton, P, and T H Earnings as an explanatory variable for returns [J] Journal of Accounting Research, 1991,29, 29 :19-36 [2] Hayn, C The Information Content of Losses [J] Journal of Accounting and Economics, 1995, (20) :123-153 [3] jiri Y Theory of Accounting Measurement[J] American Accounting Association, 1975, [4] Brom wich M The Possibility of Partial Accounting[J] The Accounting Review, 1980, (2) [5] Ball,B An empirical evaluation of accounting income numbers[J] Journal of Accounting Research, 1968, (3,) :P32-P34 [6] Beaver,Clarke,W The association between unsystematic security returns andthe magnitude of earnings forecast errors[J] Journal of Accounting Research, 1979, (3) [7] B The Information Content of Annual Earnings Announcements Empirical Research in Accounting: Selected Studies[J] Journal of Accounting Research, 1968, (6,) :P44-P47 [8] Kormendi,L Earnings innovations,earnings persistence and returns[J] Journalof Bisiness, 1987, (60) [9] Warfield ,O Book value and dividends in equity valuation[J] Contemporary Accounting Research, 1995, (1) :P16-P23 [10] LaPorta,Francis,S Have financial statements lost their relevance[J] Journal of Accounting Research, 1999, (3,) :P31-P35 [11] Collins,Maydew,Weiss,Healy,PaleP Changes in the value-relevanceof earnings and book values over the past forty years[J] Journal of Accounting and Economics, 1997, (24) :P15-P19 [12] Steven , M H W Value-relevance of financial reporting disclosures in an emerging capitalmarket: the case of B-shares and H-shares in China[D] The University of HongKong, 1998 [13] SEC Testimony of Arthur Levitt [14] SEC Concept Release: International Accounting Standards [15] Tara Vishwanath,Daniel K Towards Transparency in Financial and Governance The World Bank,SSRN working 1999 September, [16] Jenson,M Cross-sectional,capital market research and modelspecification[J] The Accounting Review, 1988, (64) :P23-P24 [17] Christie, Andrew A On cross-sectionnal analysis in accounting research[J] Journal of Accounting&Economics, 1987, (9)
10分是不可能拿到一篇英＋中有质量有数量的好文献滴～
先到百度文库，找一篇此类文档中文的，然后用有道翻译，或是谷歌在线翻译翻成英 文，然后把英文放上面，中文放下面。希望可以帮到你。 一，选题要新颖。 这次我的论文的成功，和高分，得到导师的赞许，都是因为我论文的选题新颖所给我带来的好处。最好涉及护理新领域，以及新进展，这样会给人耳目一新的感觉。 二，大量文献做基础 仔细查阅和你论文题目和研究范围相关的文献，大量的文献查阅会你的论文写作铺垫，借鉴别人的思路，和好的语言。而且在写作过程不会觉得语言平乏，当然也要自己一定的语言功底做基矗 三，一气呵成 做好充分的准备，不要每天写一些，每天改一些，这样会打断自己的思路，影响文章的连贯。 四，尽量采用多的专业术语 可能口语化的表达会给人带来亲切感，但论文是比较专业的形式，是有可能做为文献来查阅和检索的，所以论文语言的专业化，术语化会提升自己论文的水平。 五，用正规格式书写 参考正规的论文文献，论文格式。不要因为格式问题，而影响到你论文的质量。 六，最好在计算机上完成写作过程 如果有条件最好利用电脑来完成写作过程，好处以下几点：1，节省时间，无论打字的速度慢到什么程度，肯定要比手写的快。2，方便，大量的文献放在手边，一个一个查阅是很不方便的，文献都是用数据库编辑，所以都是在电脑上完成。提前先在电脑上摘要出重点，写出提纲，随时翻阅，方便写作。3，修改编辑，在电脑随时对文章进行修改编辑都是非常的方便。4，随时存档，写一段，存一段，防止突然停电，或者电脑当机。本人就是吃了这个大亏，一个晚上的劳动，差点就全没了，幸亏男友是电脑高手，帮我找回。否则就恨着电脑，哭死算了。 七，成稿打印好交给导师 无论你的字写的多么优美，还是按照惯例来，打印出的文字显的正规，而且交流不存在任何的问题，不会让导师因为看不懂你的龙飞凤舞，而低估你的论文。而且干净整洁，女孩子不仅注意自己的形象问题，书面的东西也反映你的修养和气质。 八，听取导师意见，仔细修改 导师会给你一些关于你论文建设性的意见，仔细参考，认真修改。毕竟导师是发表过多篇论文，有颇多的经验。
10分是不可能拿到一篇英＋中有质量有数量的好文献滴～
这里面有很多 你自己看看吧 作者 出处 英文全文都有我也是从上面找文章来翻译