中國的企業(yè)環(huán)境和報告【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目CpateenvironmentaccountingpeptinginChina外文出處SustainabilityAccountingRept外文作者S.SchalteggerM.BentR.Burritt原文：原文：CpateEnvironmentalAccountingReptinginChina1.Currentstatusofenvironmentalaccountingreptingres

2、earch1.1AnewaccountingdisviolineinChinaEnvironmentalaccountingresearchbegunin1992byindividualresearchershasgraduallyincreasedinpopularitysincethen.Interestinenvironmentalreptingresearchincreasedslowlyinlate1990s.Table201

3、showsthatmostresearchers(about98%)conductedenvironmentalaccountingreptingresearchusingthenmativemethodweremeinterestedinenvironmentalaccountingthaninenvironmentalrepting.Empiricalstudieswereonlyfoundinsixpaperswhichrepre

4、sentedlessthan2%ofthetotalpublishedpapers.1.2NmativeStudiesAreviewofthepublishedpapersofenvironmentalaccountinginChina’sjournalsintheperiod19922003showedthatthemajtopicsweretheintroductionofenvironmentalaccountingrepting

5、inothercountriesbasictheeticalconceptsofenvironmentalaccountingsuchasdefinitionofenvironmentalaccountingobjectivesofenvironmentalaccountingbasicassumptionsprinciplesofenvironmentalaccountingelementsofenvironmentalaccount

6、ingdisclosuresofenvironmentalaccountinginfmationtypesofenvironmentalaccountingetc.Disclosureofcpateenvironmentalaccountinginfmationwasthedominanttopicinthepublishedpapersofcreditmanagersof100banksCPAsof100accountingfirms

7、)in2001todeterminethedemfcpateenvironmentalinfmationtheframewkofcpateenvironmentalrepting.Theaverageresponseratefromthesurveywas10%.Theempiricalfindingsincludedthefollowing:?Governmentalenvironmentalregulationshadsignifi

8、canteffectsontheincurrenceofenvironmentalexpendituresenvironmentalrevenues.?Accountingtreatmentsfenvironmentalexpendituresvariedamongcompaniesbecausetherewasnospecificenvironmentalaccountingstard.?Compliancewithgovernmen

9、talenvironmentalregulationstopresentagreenercpateimagetotheoutsidewldwerethetwomajreasonsfcompaniestoprovideenvironmentalinfmation.?Governmentaladministrationagencieswerethemostimptantusersofcpateenvironmentalinfmationth

10、epublicdemfcpateenvironmentalinfmationwouldincrease.?Cpateenvironmentaldisclosureswerenotcompletecomparablefullydisclosedbecausetherewasnospecificenvironmentalreptingstard.Theauthsconcludedthatdemfcpateenvironmentalinfma

11、tionwouldincreaseaslongasthepublicenvironmentaawarenessincreasedproposedaframewkofcpateenvironmentalreptinginChina.Gengetal.(2002)studiedtheenvironmentaldisclosureof30listedcompaniesinindustrieswhichwereconsideredtohavet

12、hegreatestenvironmentalimpactsindertoinvestigatethechangesinthelevelofcpateenvironmentaldisclosureovertheperiod19921999.Theresultsshowedthatlistedcompaniesdisclosedenvironmentalinfmationintheprospectus5listedcompaniesdis

13、closedfecastenvironmentalexpenditures.Cpateenvironmentaldisclosuresincreasedincontents.Theywerenarrativeingeneralnotcomparable.Theauthsinterpretedtheresultsasshowingthatincreasesinenvironmentalprotectionregulationsdisclo