Accounting, the Environment and Sustainability（会计、环境与可持续发展）
Sustainability relates to both present and future generations. It is discuss that the needs of all peoples are met. Those needs are both social and environmental. The link between accounting and environmental degradation is well-established in the literature (see, for example, Eden, 1996; Gray et all 1993). The crucial point is that accounting which takes the business agenda as given should include much environmental and social accounting. Thus, central to any discussion of accounting and the environment is a basic, challenging, and deeply unsettling question: do we believe that the organizations which accounting serves and supports can deliver environmental security and sustainability?
At the same time as the technical implementation of social accounting and reporting has been developing the philosophical basis for such accounting has also been developed. Thus, Benston (1982, 1984) and Schreuder and Ramanathan (1984) consider the extent to which accountants should be involved in this accounting. Donaldson (1982) argues that such accounting can be justified by means of the social contract as benefiting society at large. Batley and Tozer (1990) and Geno (1995) have argued that “sustainability” is the “cornerstone” of environmental accounting.
6. Social and Environmental Reporting（社会与环境报告）
The questions of how business should report its social performance and how that performance should be assessed have been dominant themes in the social accounting literature (Gray et al, 1996) and the social issues in management literature (Wood 1991) over the past decade. We are now witnessing both a number of initiatives that seek to set guidelines or standards for social accounting, for example the Global Reporting Initiative (GRI).
If there is one area which accounting researchers have embraced with enthusiasm it is the phenomenal growth in environmental reporting by organizations. The research in this area has been dominated, initially at any rate, primarily by studies descriptive in orientation. Such studies typically employ some variant of content analysis (see, for example, Milne and Adler, 1999; Gray et all, 1995). Both country specific studies and comparative studies have recorded an upward trend in environmental disclosure both through the annual report and through stand-alone environmental reports. However, analyses of the phenomenon ( Hackston and Milne1996; Fekrat et al1996; Pava and Krause 1996 ; Adams et al 1998) confirm that such reporting is principally restricted to the very largest companies and is, to a degree at least, country and industry variant.
Research into environmental disclosure is developing rapidly with examinations of the impact of pressure groups (Tilt, 1994) and other external forces (Gray et all, 1995; Deegan and Gordon, 1996), exploration of user’s needs (Epstein and Freedman, 1994; Deegan and Rankin, 1997), focus on particular aspects of reporting such as environmental policies (Tilt, 1997), exploration of the truthfulness of environmental disclosure (Deegan and Rankin, 1996) and much needed theoretical development (see, for example, Patten, 1992; Roberts, 1992; Gray et al, 1995, Buhr, 1998; Adams et al, 1998; Brown and Deegan, 1998; Neu et all, 1998).
Environmental reporting takes place in a predominantly voluntary regime and with the continuing interest in voluntary guidelines for such reporting (see, for example, KPMG 1997), such survey of practice are crucial in keeping attention focused on the doubtful quality and, especially, the global paucity of such reporting. If environmental reporting is important (for social accountability reasons even if it is of dubious “financial user need” value) then the predominant view of business – that environmental reporting is adequate in voluntary regime – must be challenged. Whilst the early research into environmental disclosure appeared to be so delighted that any such disclosure was taking place, this acquiescence has given way to a more critical analysis of practice. This analysis, primarily informed by the “critical school” (Laughlin, 1999), comprises three main themes. The first two of these themes are, in essence, the same critique made of social accounting. First, accounts of any kind are necessarily partial and biased constructions of a complex world. Not only do such constructions, by making some things visible, make other things invisible (Broadbent, 1994) but they are most likely to limit and even destroy the essential nature of the thing accounted for. (See, for example, Maunders and Burritt, 1991; Maunders, 1996; Cooper, 1992; Johnson, 1998). Second, the critical theorist would argue that environmental reporting is voluntary activity it can only reflect those aspects of environmental performance which organizations are willing to release. It can, therefore, only be a legitimation device and not an accountability mechanism. Consequently, the critical theorist argue, environmental accounting- including environmental reporting- is almost certain to do more environmental harm than it does good. These two themes are now developing into an important – if, as yet, unresolved – theoretical debate which seeks to counter the inherent managerialism of most accounting (and environmental accounting) research.
The final theme in the critique of environmental disclosure develops the issue of the voluntary nature of environmental disclosure and brings a much-needed re-assessment of the importance and role of law in the construction of society. Specifically, Gallhofer and Haslam (1997) could be taken to use researchers’ views on the role of regulation in governing environmental reporting as an indicator of the researcher’s managerialist or alternative perspective.
In essence, a non-managerialist environmental reporting would have to challenge an organization’s legitimacy and, in particular, the legitimacy of the means by which it earned the reported profit and gained its growth. The critical challenges to environmental reporting are not ill-founded when they remark that too little environmental reporting research examines this question to any substantial degree.
One of the more inexplicable, although exceptionally welcome, consequences of the growing environmental agenda has been the re- emergence of a serious interest in social accounting. This is not the place to try and review, in any detail, the broad social accounting literature (see, for example, Gray et al 1996) – although a few general observations seems opposite. Social Accounting had its principal heyday in the 1970s but, although some researchers maintained an active interest in the field, it virtually disappeared from the popular consciousness of accounting academe during the 1980s and 1990s. Its re-emergence seems to be a response to a number of factors. One such factor seems to be the recognition that separation of environmental from social issues is difficult at best and pernicious at worst. As environmental issues are explored more carefully, the underlying implications for employment, communities, health and safety and even the organization’s very posture on ethics and social responsibility inevitably resurface.
Equally, corporate practice has re-discovered social accounting and when organizations as diverse as Ben and Jerry’s, the Body Shop and Shell commit to social accounting, the wider business community begins to take notice. Finally, as we shall see, the environmental debate leads us inexorably towards discussions of sustainability. Such discussions must, by definition, embrace social accounting matters.
The recent research literature on social accounting is still a little sparse but examples exist. The Adams/Roberts project has maintained a focus across both social and environmental disclosure (see, for example, Adams et al, 1998; Gray et al 1995; Hackston and Milne, 1996). Work by Roberts (1992), Pinkston and Carroll (1996), Patten (1995), Epstein and Freedman (1994), Mathews (1995) and Robertson & Nicholson (1996) continues to keep the social responsibility accounting debate moving forward whilst simultaneously, we are starting to see a re-emergence of normative work designed to guide how social accounting might be accomplished and what it might look like (See, Zadek et al, 1997; Gray et al, 1997; Gonella et al, 1998).
ccounting is a very practical subject, after three and a half years of professional study, master some basic knowledge of accounting under the premise, in order to further consolidate the theoretical knowledge, will organically combine the theory with the practice, I in XX years from March 5th to April 15th in the financial department of Tianjin screen printing equipment supply and marketing company six week professional internship, here are some experience in the practice and experience. Through the practice, the various steps to be familiar with and master the accounting process and the concrete operation, including understanding of account of the content and basic structure, understand the account method of accounting rules, master opened and Registration accounts and prepare accounting entries operation, original vouchers to fill and audit operations and methods according to the original certificate to fill accounting documents. So I have more rational understanding of accounting and master the basic skills of accounting.
I will enter the work to lay a solid foundation, this is the purpose of the internship! Previously, I always thought that their accounting more solid theoretical knowledge, as all the work, the master of the law, copy it, through this practice, only to find, in fact more sophisticated accounting of its actual operational and practical. The book seems to be just empty talk. If these highly theoretical things onto the practice application, it is impossible to start. The internship, I do accounting, just started to really not used to, to do two days, felt that the human's rickety, mood naturally become irritable, but the biggest taboo accounting is tired and upset, so the first few days, it was full of mistakes!! Fortunately, the old accountant Yang Jie's guidance and teachings I is gradually entering the state.
A few days later I'm in speed and accuracy are improved a lot, for each account has a more profound and comprehensive understanding and for me to combine book knowledge and practice played a big role. The school textbooks of knowledge is the most basic knowledge, no matter how changes in reality, grasp the most basic can with changeless should. Nowadays many students would feel the classroom knowledge do not appear, frustration, but I think, if not the book knowledge, and which vary from minute to minute payable social. After the practice, although time is very short, but I learned is my one semester to learn at school. Than how to get along with colleagues, I believe that relationships are present, many students just taken a big social problem encountered, so in practice when I had intended to observe how the predecessors to get along with colleagues and superiors, and he also humbly ask for advice, make the two week internship more meaningful. The practice of our society, provides a rare opportunity to experience life, let us feel the life in the practical social activities, to understand the survival ability should have in society.
Use of this rare opportunity, I work hard, strict demands on themselves, with an open mind to financial personnel to consult, to seriously study the accounting theory, learning accounting laws, regulations and other related knowledge, knowledge and use their spare time to seriously study some textbook content outside, master some of the basic accounting skills, so as to realize that I should also learn what, added urgency to enter the society, the real show our talent, and lay the foundation on the job!
会计是一门实践性很强的学科，经过三年半的专业学习后，在掌握了一定的会计基础知识的前提下，为了进一步巩固理论知识，将理论与实践有机地结合起来，本人于XX年3月5日至4月15日在天津丝印器材供销公司财务部进行了为期六周的专业实习，以下是此次实习中的一些心得和体会。通过实习，熟悉并掌握会计流程的各个步骤及其具体操作--包括了解账户的内容和基本结构，了解借贷账户法的记账规则，掌握开设和登记账户以及编制会计分录的操作、原始凭证填制和审核的操作以及根据原始凭证判填制记账凭证的方法。使我对会计有更深的理性认识并掌握会计基本操作技能。
我将来步入工作打下坚实的基础，这是本次实习的目的！以前，我总以为自己的会计理论知识扎实较强，正如所有工作一样，掌握了规律，照葫芦画瓢准没错，经过这次实习，才发现，会计其实更讲究的是它的实际操作性和实践性。书本上似乎只是纸上谈兵。倘若将这些理论性极强的东西搬上实际上应用，那真的是无从下手。这次实习，我是做会计，刚开始还真不习惯，才做了两天，就感觉人都快散架了，心情自然就变得烦躁了，而会计最大的忌讳就是心烦气燥，所以刚开始做的几天，那真是错误百出啊！！幸好有老会计杨姐的指导和教诲才是我逐步进入状态。
几天过后我在速度和准确度上都提高了不少，对于各个会计科目有了更加深刻而全面的了解并且对于我把书本知识和实践的结合起到了很大的作用。课本上学的知识都是最基本的知识，不管现实情况怎样变化，抓住了最基本的就可以以不变应万变.如今有不少学生实习时都觉得课堂上学的知识用不上，出现挫折感，可我觉得，要是没有书本知识作铺垫，又哪应付瞬息万变的社会呢。经过这次实践，虽然时间很短，可我学到的却是我一个学期在学校难以了解的。就比如何与同事们相处，相信人际关系是现今不少大学生刚踏出社会遇到的一大难题，于是在实习时我便有意观察前辈们是如何和同事以及上级相处的，而自己也虚心求教，使得两周的实习更加有意义。此次的实习为我们深入社会，体验生活提供了难得的机会，让我们在实际的社会活动中感受生活，了解在社会中生存所应该具备的各种能力。
利用此次难得的机会，我努力工作，严格要求自己，虚心向财务人员请教，认真学习会计理论，学习会计法律，法规等知识，利用空余时间认真学习一些课本内容以外的相关知识，掌握了一些基本的会计技能，从而意识到我以后还应该多学些什么，加剧了紧迫感，为真正跨入社会施展我们的才华，走上工作岗位打下了基础！
会计英语课程的心得体会
我们得到了一些心得体会以后，不妨将其写成一篇心得体会，让自己铭记于心，从而不断地丰富我们的思想。那么要如何写呢？以下是我整理的会计英语课程的心得体会，欢迎阅读与收藏。
一、课程概述
（一）课程定位
本课程以“山东外国语职业学院教学理念文件“中的工学结合的教学改革理念为指导原则, 以《高职高专教育英语课程教学基本要求》为导向，以职业为背景，以应用为目的，以知识为主线，设计整个课程。将语言能力与职业能力进行无缝对接，使语言教学服务于学生英语应用能力的需要，服务于专业人才培养目标
（二）先修后续课程
建议先修会计学基础、财务会计、成本会计、会计电算化、财务管理、大学英语等课程；本课程的后续课程有审计学、岗前综合培训。
二、课程设计思路
本课程以就业为导向，是在行业专家对经管类专业所涵盖的岗位群进行任务与职业能力分析的基础上开设的。课程设置以基础会计活动为主线，根据高等职业院校经管类学生的认知特点来展示教学内容。在工作任务引领下以案例分析、分组讨论等形式展开教学，使学生真切体会到英文在财会工作中的重要性。要求学生做学结合、边学边做，以培养学生胜任国际化会计职业能力，提高学生分析和解决会计工作问题，适应该岗位实际运用需要，并为学习理解并应用其他相关专业课程做好铺垫。
三、课程目标
设计明确清晰的目标 Specific Objectives
清晰的目标可以使教师明确教学方向，使学生明确努力的方向，提高行为的成效。
设计满足学生需要的目标Desired Objectives
切合学生的实际需要，能对学生进行正确的引导，激发其内在的学习动机。
设计难度适当的目标Comprehensible Objectives。
根据高职学生特点，为增强学生的学习动机，提供难度适中的教学任务。
（一）知识目标
（1）使学生掌握一定量的财务会计专业英语语言知识（专业词汇，核心句型和情景会话知识）。
（二）能力目标
（1）使学生具有一定的听、说、读、写、译的能力，能借助词典阅读和
翻译简单的有关财务会计英语业务资料，在涉外交际的日常活动和业务活动中进行简单的口头和书面交流，并为以后进一步提高英语交际能力打下基础。
（三）素质目标
使学生认识到学习财务会计英语和今后工作的密切关系，让学生深知作为一名会计人，应该拓宽自己的视野，学习更多的知识，以提高自己能力以适应未来的工作。
四、课程实施
1、在现代教学中，教师应该重视现代信息技术的应用，多运用多媒体课件的形式呈现资料，进行讲授、演示，并按照设计活动的内容展开教学。
2、教学中教师应突出专业技能培养目标，注重学生对知识的思考，强化案例和流程教学，让学生边学变练，通过案例分析、等方式激发学生兴趣，增强教学效果。
一直以来，对于英语我都是敬而远之的，因为感觉要学好英语很“难”。从初中开始到高考为止的这6年时间里，总是在老师的逼迫之下不停的记单词背课文做练习，这一直是我所深恶痛绝的。但是，上了林老师的交流技术英语公选课之后，林老师关于英语思维1的教学方法让我豁然开朗，对英语的学习有了一个新的认识。
在本学期课程伊始，林老师首先指出了我们长久以来学习英语的几大误区：
1. 过分讲究方法和技巧，而不愿意下真功夫。
2. 过分讲究速度和效率，不愿花时间经常重复（复习）已学过的内容。
3. 三天打鱼两天晒网，没有恒心，不能长期坚持学习。
4. 不重视听力训练。
5. 只学而不用。
林老师告诉我们有的人觉得自己学英语学了N多年也没有长进，很受打击，可是这时候我们不应该放弃。因为根据他多年以来的经验：英语水平的增长不是像上台阶一样，一级一级的上，而是先像挣扎在泥潭中不得脱身，然后突然就超脱了掌握。所以现在如果我们还在泥潭里也不要着急，因为我们花在英语学习上的每一分钟都没有浪费。大脑这个精密的仪器忠实的记录了我们看到听到的每一点点，它们会在将来某一天突然爆发，那时候我们就会突然发现自己英语上了一个大台阶！
与此同时，想学好英语的你必须做到一点——那就是让纯正的英语每天在你耳朵边响着！原声电影和电视剧很容易找到，一开始可能会觉得太快太不清楚听不懂，可是别着急，就让它们响着。不需要太专注的听，不要听到一个词就去想怎么拼是什么意思，甚至可以去做些别的事情：比如看书上网。就让英语在响着……然后在很短时间后的一天我们会突然发现本来根本没注意，却听懂了，是那么自然！然后我们会发现，无意中一张嘴英语就冒出来了！老师说他每星期都会跟外国朋友聊天，就是这个理儿。
在英语学习的方法上，林老师通过自己多年以来学习英语的实际经验告诉我们：
1. 英语思维方式的培养应该从模仿开始
要想学好外语就要在模仿上下功夫，因为外语语言能否学好，在很大程度上决定于听准外语老师发音的能力和学习者的模仿能力以及反复模仿的耐心。如果跟着外语老师念一遍，过后一劳永逸，那是学不好外语的。所以，一定要持之以恒地模仿、重复、练习。“听别人怎样说，就照样跟着说。这是学习语言的必由之路。
2. 英语思维模式的培养应该培养自己摆脱母语的影响，用英语想英语。
用英语想英语指的是在使用英语时用英语想，而不是用本族语想。用英语想，也可以说成用1英语思维的意思是英语的掌握程度与母语一样，可灵活的使用流利的、纯正的英语表达所思所想，形成本能的、条件反射式的思维方式。
英语思考。学英语而不学用英语思考，一定学不好。用英语思考，就是在使用英语进行表达和理解时，没有本族语思考的介入，没有“心译”的介入，或者说本族语思考的介入被压缩到了极不明显的程度，自己也感觉不到“心译”的负担。这才是真正流利，熟练的境界和标志。
此外，英语思维是许多英语学习者都希望达到的一种境界，因为这是用英语流畅地表达思想的基础。中西文差异很大，英语和汉语的表达方式也不同。对于一个生活在非英语环境中的中国学生来说，要做到部分或全部用英文来思考确有很大难度，但也不是可望而不可及。要尽量了解英语国家的文化背景知识，养成用英语而不是汉语的思维来理解英语。
3. 在学习英语的过程中要保持良好的心态
如果你认为英语难，它就会变的很难；果你把它想的简单，它就是简单的。要相信心态对你学习的影响是巨大的！既然学习英语是必然的，逃不了的，为什么还要给自己增加难度呢？在打开书的时候，就告诉自己英语太简单了，看着那些字母小蝌蚪越看越亲切，要把它们看得生动：BOY就是个活泼调皮的小男孩，TREE就是高大笔挺、棕色树干、茂盛绿叶的大树，RED一看到就觉得它发红，HEAVY好沉重，LIGHT很轻很亮……
总之就是不要把英语作为功课、任务来学，而是要培养自己对于英语的兴趣，毕竟兴趣是最 好的导师。
在本学期的课程学习中，虽然跟林老师接触的时间不是很多，但是这短暂的交流时间也让我受益匪浅。林老师的授课让我对英语的原始观点发生了转变：我们知道的，无论是在初中还是在高中，英语在总成绩中一直都占有很大的比重， 而我们学习英语的最终目的无非是提高我们的总成绩。但我们却忽略了他最重要的用处——应用.。学习英语不仅是为了应付考试，它更大的目的是应用于生活中和交流中。是的，我知道了学英语的真正意义！
先从我自身讲，将来我可以用英语在外企工作，我可以考雅思考托福，然后出国留学深造自己的知识，为将来工作提供强有力的后备。再从较高的层次上讲，外国的科学技术我们不得不承认比我们的国家先进：他们的日常生活已步入了现代化，而想把他们的技术引入到我们国家来和他们有好的交流方式是必须的。英语作为他们的官方语言”二十一世纪的普通话”，学好它有非常大的意义。同时，学好英语可以在国际上为提高我们祖国的国际地位提供了一个有力的交流保证,，也能为发展我国的国际关系做出巨大的贡献。
这已不再是初中和高中，那时我们学英语为了总成绩，为了能考上大学。老师逼迫我们学习是情有可原的，但现在我们已经考上了大学，应该靠自己的.主动性而不是老师和家长的安排！
最后，我想说的是：学习英语只是我们万里长征中的一小步，战胜它的同时知道如何战胜自己，如何更好的进步才是我们从学习英语中得到的最大收获，这种精神和方法是我们可以受用一生的，它的影响不会随着学习英语的结束而结束。成为学习英语中的胜利者固然重要，但如何成为今后学习和工作中的胜利者才是最最重要的！
教学质量是学校的生命线，而提高教学质量的关键就是课堂教学。学生的激情是无限的，只是隐藏在内心深处。只要我们用热情去激发，课堂上的孩子们总是热情奔放，活力四射的。尤其是初中生们。他们的好奇心大，求知欲强。如何在英语教学上帮助学生突破困难，提高课堂上的教学效果，以下是我的课堂心得体会：
一、充分调动学生学习兴趣，以学生为主体
高效课堂改变了老师的教法和孩子的学法。传统课堂上老师是绝对的权威，老师的主导地位不可动摇，老师的言语不可置疑，而孩子却是有问题不敢问，也不敢提，更加不用说上台去展示了，老师满堂灌，孩子却是昏昏然。
但高效课堂却打破了这一现象，孩子的主导地位得到体现，老师的辅导地位得以明确，孩子改变观念以后，真正成为了学习的主人。我认为：组织英语课堂教学，提高课堂效率，应从提高学生学习兴趣着手。著名科学家爱因斯坦说过：“兴趣是最好的老师”。若能激发学生学习英语的兴趣，学生就会产生一种强烈的求知欲，主动参与学习，课堂效率就能提高。
二、组织丰富活动，体验学习快乐
爱玩是孩子的天性，尤其是对小学和初中的孩子们。因此，针对这一点，我把我的英语课堂教学游戏化，作为培养学生的创新精神和实践能力的主渠道，成为学生创新学习全过程，让学生自始至终感受
到成功的愉悦，从而增强他们的学习兴趣。心理学家弗洛伊德指出：游戏是由愉快原则促动的，它是满足的源泉。游戏是学生最乐于接受的形式，也是学生积极参与教学活动的一种有效手段。教学中，我结合教学内容并根据学生争强好胜的特点，开展看谁答得又对又快、男女对抗赛、小组对抗赛，等竞赛活动。这样的活动，激发了学生参与的兴趣，使他们多种感官处于一种积极活动状态，不仅巩固了所学知识，而且培养了他们的思维能力、语言表达能力、竞争能力和团结合作精神，，把游戏结合到课堂之中，激发和培养学生学习英语的兴趣，使学生树立自信心，更让学生在游戏中体验到快乐，使大多数学生都能参与到活动中来。以此带给孩子们无比的自信。以前许多同学在人家面前说话都不敢大声，但现在却能站在黑板前面，面对大家把自己的想法和作题思路大胆表达出来，通过同学们和老师对自己的肯定，来不断增强自己的自信心。
由此可见，评价课堂是否高效主要是看能否高效地促进学生的发展，高效地实现预期教学的目的。它既是一种理念，也是一种教学策略，更是我们课堂教学的基本追求。而课堂能否高效的关键在于教师，在于教师指导下的学生自主，在于教师研读教材的功夫，在于教师对课堂的精心设计，在于教师对教学的科学规划，在于教师对教学材料的精心取舍与提炼，在于针对学生实际设计出学生能高效自主学习的活动抓手，在于让学生既能进行长时间的充分实践活动，又有大量的知识积累，老师又能不失时机的引导和提升，使得在单位教学时间内获得最大的教学效率。
所以，在教学实践中，我要不断创新教学方法，积极探索新课程标准下的高效实用的方法，努力让学习英语成为学生生命存在的重要方式，让英语知识成为学生体验生命快乐的重要内容。
