林纸一体化企业的资源环境核算体系研究

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1、南京林业大学博士学位论文林纸一体化企业的资源-环境核算体系研究姓名：王妹申请学位级别：博士专业：林产化学加工工程指导教师：张智光20070601TheStudyonResources-EnvironmentAccountingSystemoftheForestry—PaperIntegrationEnterpriseAbstractAlongwiththepeoplelivingstandardandthequalityoflifeenhancement,thepaperindustryhasbeenac髓

2、leratedbytheincreasingdemandofpaperpreducLBlIc，thepaperindustryishigllenergyconsumptionandhi曲pollutionindustry．AllcountiesarefacingtheforestryrcSOUl'ce$shortageandenvironmentalproblemsexceptfewdevelopedcountries．Forthehumansustainabledevelopment,theForestr

3、y-PaperIntegrationisatrendforinternationalpaperindustry．Ourcountryhas20yearsinnovationforForestry-PaperIntegration,withdifferentreasons，weonlyhavetittleprogress．ToencouragetheenterpriseimplementtheForestry-PaperIntegration,andharmonizethepaperindustryandfo

4、restryresources，011theonehand,weneedtochangethetraditionalmind，andbuildupan删conceptsystemandtheory，wimconsideringtheoutputofforestryasproductorservice，bymethodofmeasurement，evaluationandaccoRuting,withthedevelopingforestryresourcemarket,reaJJzetheforestres

5、ourcesvalueatequalvalueexchange，obtainsthecompensation，guaranteesenoughinvestmenttoforestresourcesandenvironmemreproduction,inordertonminpositivecycle．Ontheotherhand,Forestry-PaperIntegration踟眙rpri∞shouldletthebenefitcounterpartsandpublicunderstandcontribu

6、tionllladebytheenterprisetoimproveecologicalenvironment,toreduceenvironmentload,bydisclosingtheinvestmentinformationofprotectingtheenvironmentandreducingpollution．Weneedt0establishaResources-EnvironmentAccountingsystemtomeasure，record,calculate，summarizean

7、dreporttheforestryresourcepropertyandEnvironmentcoStinaForestry·PaperIntegrationenterprisegenerally，continuallyandsystematically．Basedonthisidea,thisthesisstudiedhowtobuilduptheResource-EnvironmentAccountingSystemoftheForestry—PaperIntegrationenterprise，gu

8、idingtheenterpfisetoimplementthesystembyexample．tOpromotetheenterprisetOstandardizetheforestry“络ourcepropertyaccountingandenvironmentalcostaccounting．Alsoitmayhelpthegovernmentproparetherelatedpolicy．Thisthes