中国的企业环境和报告【外文翻译】

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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S.SchalteggerM.BennettR.Burritt原文：CorporateEnvironmentalAccountingandReportinginChina1.Currentstatusofenvironmentalaccountingandreportingresearch1.1Anewaccountingdis

2、violineinChinaEnvironmentalaccountingresearch,begunin1992byindividualresearchers,hasgraduallyincreasedinpopularitysincethen.Interestinenvironmentalreportingresearchincreasedslowlyinlate1990s.Table20-1showsthatmostresearchers(about98%)conductedenvironmentalaccountingandrepo

3、rtingresearchusingthenormativemethodandweremoreinterestedinenvironmentalaccountingthaninenvironmentalreporting.Empiricalstudieswereonlyfoundinsixpapers,whichrepresentedlessthan2%ofthetotalpublishedpapers.1.2NormativeStudiesAreviewofthepublishedpapersofenvironmentalaccounti

4、nginChina’sjournalsintheperiod1992-2003showedthatthemajortopicswerethein-troductionofenvironmentalaccountingandreportinginothercountriesandbasictheoreticalconceptsofenvironmentalaccountingsuchasdefinitionofenvironmentalaccounting,objectivesofenvironmentalaccounting,basicas

5、sumptionsandprinciplesofenvironmentalaccounting,elementsofenvironmentalaccounting,disclosuresofenvironmentalaccountinginformation,typesofenvironmentalaccounting,etc.Disclosureofcorporateenvironmentalaccountinginformationwasthedominanttopicinthepublishedpapersofenvironmenta

6、lreportinginjournalsduringthisperiod.Table20-2outlinesthegeneralviewscontributedbythenormativeresearchersaboutthebasictheoreticalconceptsofenvironmentalaccountingandreportinginthepublishedpapersofenvironmentalaccountingandreportinginjournals.1.3EnvironmentalAccountingandRe

7、portingPracticeEmpiricalstudiesonenvironmentalaccountingandreportingbeganin1997andhavedevelopedslowlysincethen.Therewereonlysixempiricalpaperspublishedinjournalsovertheperiod1992-2003.Theseempiricalpapersareby:Wangetal.(1997,1998),Xiaoetal.(2002a),Gengetal.(2002),Sunetal.(

8、2003)andMeng(2003).Wangetal.(1997,1998)presentedtheresultsoftwomailsurveysrespectivelyin1