2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、0外文文獻翻譯外文文獻翻譯原文：原文：Greenaccounting–apropositionfEAERconceptualimplementationmethodology1、IntroductionTheenvironmentalaccountingrepting(EAER)isaproposeddisciplinethatdealswiththeconsiderationultimatelytheinclusionintothec

2、ustomarilyaccountingproceduresgeneralspecificissuesrelatedtoenvironmentalsocialimpactsregulationsrestrictions.Safeenvironmentallysoundeconomicallyviableenergyproductionsupplypoliciesshouldbeessentialpartofanyaccountingma

3、nagementissues.ThestartofthisproposedconsiderationinclusionofEAERshouldbeincollegesyllabiinthefmofcollateralreadingassignmentscasestudiespublicscientificstudentawarenessinintermediateadvancedaccountingcoursesindertoexple

4、currentstatefutureissuesofenvironmentalaccountingreptinge.g.:Peng(2009)..Althoughgreaterattentionisslowlypaidtoenvironmentalissuesinaccountingeducationinmanyhighrankeduniversitiesyetthegeneralimpressionabouttheimplementa

5、tionapplicationoftheEAERinreallifeislaggedfarbehind.Thislagstemsfromtwomaincauses:(1)lackofincompleteunderstingoftheenvironmentalsocialimpactsofEAER(2)theshtageofnecessaryaccountingauditingtoolsprocedurestoimplementtheEA

6、ERinrealapplications(Liu(2009)).AsregardstotherealimplementationlackoftheadaptationofEAERstemsfromthreedominantreasons:(1)theabsenceofclearcutregulationstoolstoimplementtheEAER(2)thedispersedresponsibilitiesofimplementin

7、gimposingtheEAERamonglegislaturesaccountingstardsettersprofessionalganizationsgovernmentalaccountingenvironmentalsocialagencies(3)thelackofexperiencedcpations’personneltodescribefullyfthrightlytheenvironmental2liabilitie

8、sfenvironmentalremediation.(4)ToenhancetaxationpoliciesftheinclusionofEAERincentives.TheabovementionedpointsshowtheimptanceoftheEAERthatitsimplementationisbecomingagrowingissueinmanycountriesasexplainedinthecomingsection

9、.2、PresentStatusofEAER2.1EAERImplementationAwareness:ManycountrieshavetheirownpoliciesftheimplementationofEAER:Onemethodfholdingbusinessesresponsibleftheirbehaviistorequirethemtoreptontheiractions.Thelevelbreadthofbusine

10、ssreptingonenvironmentalmattershaveincreaseddramaticallyoverthepast20yearssoasaresultofgovernmentalregulationsaccountingstardsettingvoluntaryrepting.TodayexternalreptingonenvironmentalperfmanceoccursprimarilythroughPollu

11、tionReleaseTransferRegisters(PRTR)ascomponentsoftraditionalfinancialreptsinstalonecpateenvironmentalrepts(ChertowLombardi(2005)).Theneedfcpatereptingofitsenvironmentalaswellasfinancialperfmancehassomepracticalpotentialin

12、providingagreaterdegreeofvisibilitytoitsenvironmentalactivitiesconsequencescastinglightonwhatisofteninvisibletobothgovernmentalaswellasconcernedsocialgroups.Itisalsoimptanttorecognizethatvisibilityisnottheonlypossiblecon

13、sequenceofcpatereptinginthisareabutratheritsfutureprospectsfsustainabilitydevelopment.Indeeditispossiblethatsuchreptingcaneitherspareevenreducewhatisknownasnegativeeffectsliabilityconsequencesaboutacompanyitsenvironmenta

14、lactivities.Alsocompaniesareinterestedinthepossibilitiesfenvironmentalreptingtoincreasetheirlegitimacyspreadinthewiderwld(e.g.:ChertowLombardi(2005)).2.2StAloneEAERImplementation:Currentlythereisnotanycountrythathasoffic

15、ialregulationsinplacerequiringcompaniestoissueacompanywidestalonereptontheirenvironmentalperfmancethatcanaffectzonalregionalglobalcommunities.Inlegislationintroducedin1989inSwedenalloperationssitesthatrequirespecialpermi

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