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.Currentstatusofenvironmentalaccountingandreportingresearch

2、1.1AnewaccountingdisviolineinChinaEnvironmentalaccountingresearch,begunin1992byindividualresearchers,hasgraduallyincreasedinpopularitysincethen.Interestinenvironmentalreportingresearchincreasedslowlyinlate1990s.Table20-1showsthatmostresearchers(about98%

3、)conductedenvironmentalaccountingandreportingresearchusingthenormativemethodandweremoreinterestedinenvironmentalaccountingthaninenvironmentalreporting.Empiricalstudieswereonlyfoundinsixpapers,whichrepresentedlessthan2%ofthetotalpublishedpapers.1.2Normat

4、iveStudiesAreviewofthepublishedpapersofenvironmentalaccountinginChina’sjournalsintheperiod1992-2003showedthatthemajortopicswerethein-troductionofenvironmentalaccountingandreportinginothercountriesandbasictheoreticalconceptsofenvironmentalaccountingsucha

5、sdefinitionofenvironmentalaccounting,objectivesofenvironmentalaccounting,basicassumptionsandprinciplesofenvironmentalaccounting,elementsofenvironmentalaccounting,disclosuresofenvironmentalaccountinginformation,typesofenvironmentalaccounting,etc.Disclosu

6、reofcorporateenvironmentalaccountinginformationwasthedominanttopicinthepublishedpapersofenvironmentalreportinginjournalsduringthisperiod.Table20-2outlinesthegeneralviewscontributedbythenormativeresearchersaboutthebasictheoreticalconceptsofenvironmentala

7、ccountingandreportinginthepublishedpapersofenvironmentalaccountingandreportinginjournals.1.3EnvironmentalAccountingandReportingPracticeEmpiricalstudiesonenvironmentalaccountingandreportingbeganin1997andhavedevelopedslowlysincethen.Therewereonlysixempiri

8、calpaperspublishedinjournalsovertheperiod1992-2003.Theseempiricalpapersareby:Wangetal.(1997,1998),Xiaoetal.(2002a),Gengetal.(2002),Sunetal.(2003)andMeng(2003).Wangetal.(1997,1998)presentedtheresultsoftwomailsurveysrespectivelyin1