我国企业环境会计现状及未来发展趋势研究——建筑施工企业的环境会计应用分析

随着可持续发展观念的形成，环境会计自20世纪70年代起成为会计科学一个新的分支，对整个社会资源的合理配置和环境的可持续发展起到保证作用。本文梳理我国已有研究成果，结合实际调研，分析环境会计对企业经济发展的重要性，并进一步深入探究其会计理论框架。本文将以建筑施工型企业为主要研究行业，以上海建工四建集团第一工程公司为例进行实地考察和研究，探究其财务组织架构及核算系统是否有利于推进环境会计的应用，分析其在环境保护工作中的良好和不良表现，针对当前的现实矛盾，在环境保护、资源节约和财务制度优化等方面提出合理建议，同时探寻我国建工企业环境会计的未来发展趋势并挖掘其发展潜力，以此为探索我国环境会计准则奠定基础。 

关键词： 环境会计；建筑施工行业；环境信息披露

The status quo of China's corporate environmental accounting research and future trends - environmental construction enterprise accounting application analysis
Abstract: With the formation of the concept of sustainable development, environmental accounting has become a new branch of science in accounting since 1970s. Environmental accounting plays a great role in allocating the rational resources of the whole society and the sustainable environment development. This article will combine the actual research, analyze the importance of environmental accounting to the economic development of a corporate, and further explore its theoretical framework. Construction enterprises will be the main research sectors in this article. Shanghai Construction Engineering Group will be the researching example to explore organizational structure and its financial accounting system. This article will also be integrated with China's actual situation, the reality of the current conflict against the proposed construction enterprises, while in seeking solutions proposed to explore the future development trend of Construction Corporate Environmental Accounting in China and tap its potential development, in order to explore the environment of China's accounting standards foundation.

Keywords: environmental accounting；construction industry；environmental information disclosure；
 

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