绿色会计——对环境会计环境报告实施方法的提议【外文翻译】

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1、外文文献翻译原文：Greenaccounting–apropositionforEA/ERconceptualimplementationmethodology1、IntroductionTheenvironmentalaccountingandreporting(EA/ER)isaproposeddisciplinethatdealswiththeconsideration,andultimatelytheinclusionintothecustomarilyaccountingprocedures,generalandspecificissuesrelatedtoenvironmental

2、andsocialimpacts,regulationsandrestrictions.Safe,environmentallysound,andeconomicallyviableenergyproductionandsupplypoliciesshouldbeessentialpartofanyaccountingandmanagementissues.ThestartofthisproposedconsiderationandinclusionofEA/ERshouldbeincollegesyllabiintheformofcollateralreadingassignments,ca

3、sestudiesandpublicandscientificstudentawarenessinintermediateandadvancedaccountingcoursesinordertoexplorecurrentstateandfutureissuesofenvironmentalaccountingandreporting,e.g.:Peng(2009)..Althoughgreaterattentionisslowlypaidtoenvironmentalissuesinaccountingeducationinmanyhigh-rankeduniversities,yetth

4、egeneralimpressionabouttheimplementationandapplicationoftheEA/ERinreallifeislaggedfarbehind.Thislagstemsfromtwomaincauses:(1)lackoforincompleteunderstandingoftheenvironmentalandsocialimpactsofEA/ERand(2)theshortageofnecessaryaccountingandauditingtoolsandprocedurestoimplementtheEA/ERinrealapplication

5、s(Liu(2009)).Asregardstotherealimplementation,lackoftheadaptationofEA/ERstemsfromthreedominantreasons:(1)theabsenceofclear-cutregulationsandtoolstoimplementtheEA/ER;(2)thedispersedresponsibilitiesofimplementingandimposingtheEA/ERamonglegislatures,accountingstandardsetters,professionalorganizations,a

6、ndgovernmentalaccounting,environmentalandsocialagenciesand(3)thelackofexperiencedcorporations’personneltodescribefullyandforthrightlytheenvironmental12activitiesineithercorporations’annualreportsorinstand-aloneenvironmentaldisclosures.Besides,therearenostandardizedformatsforthepresentationofenvironm

7、entalinformation,eitherinstand-alonereportsorascomponentsofannualreports(Liu(2009)).Inregardstoaccountingprofession,thereareparamount4reasonsforthelackofEA/ERadaptation:(1)theprofessionhasfailedtomaxi