绿色会计——对环境会计环境报告实施方法的提议外文翻译.docVIP

外文文献翻译 原文： Green accounting – a proposition for EA/ER conceptual implementation methodology 1、Introduction The environmental accounting and reporting (EA/ER) is a proposed discipline that deals with the consideration, and ultimately the inclusion into the customarily accounting procedures,general and specific issues related to environmental and social impacts, regulations and restrictions. Safe, environmentally sound, and economically viable energy production and supply policies should be essential part of any accounting and management issues. The start of this proposed consideration and inclusion of EA/ER should be in college syllabi in the form of collateral reading assignments, case studies and public and scientific student awareness in intermediate and advanced accounting courses in order to explore current state and future issues of environmental accounting and reporting, e.g.: Peng (2009). . Although greater attention is slowly paid to environmental issues in accounting education in many high-ranked universities, yet the general impression about the implementation and application of the EA/ER in real life is lagged far behind. This lag stems from two main causes:(1) lack of or incomplete understanding of the environmental and social impacts of EA/ER and (2) the shortage of necessary accounting and auditing tools and procedures to implement the EA/ER in real applications (Liu (2009)) . As regards to the real implementation, lack of the adaptation of EA/ER stems from three dominant reasons: (1) the absence of clear-cut regulations and tools to implement the EA/ER; (2) the dispersed responsibilities of implementing and imposing the EA/ER among legislatures, accounting standard setters, professional organizations,and governmental accounting, environmental and social agencies and (3) the lack of experienced corporations’ personnel to describe fully and forthrightly the environmental activities in either corporations’ annual reports or in stand-alone environmental