环境会计若干问题研究

环境会计若干问题研究

摘　要：环境会计又称绿色会计，它试图将会计学与环境经济学相结合，通过有效的价值管理，达到协调经济发展和环境保护的目的。同时对环境的维护和开发形成的效益进行合理计量与报告，从而综合评估环境绩效及环境活动对企业财务成果影响。然而在现阶段，环境会计的理论探讨尚有欠缺，完整的理论体系还未建立起来，环境会计实践中还没有一套切实可行的指标体系。但随着人类社会的不断发展，人类和环境的关系越来越密切，环境会计存在的空间和必要性会越来越大。本文将就环境会计发展的意义入手，结合我国国情，并在此基础上讨论环境会计发展的意义及所存在的各种问题，并就这些问题所该采取的措施作更为深入的探讨。
关键词：环境会计；现状；意义；理论体系建设；建议；应用；可持续发展

Some Issues of Environmental Accounting

Abstract：Environmental accounting also called green accounting. It tried to combine accounting and environmental economics, Through effective value management, to coordinate economic development and environmental protection purposes. Meanwhile the maintenance and development of environment formation of benefits, and reasonable measurement and report in comprehensive evaluation of environmental performance and environmental activities affect enterprise financial results. However, at present, to explore the theory of environmental accounting still lack, complete theoretical system also has not been established, environment accounting practice still doesn't have a viable index system. But along with the continuous development of human society, human beings and the environment more and more close, environment accounting existing space and necessity will become larger and larger. This paper will the significance of environmental accounting, With China's national conditions, and on the basis of discussing the significance of environmental accounting and the existing problems, the measures taken for the more depth.
Key words：environmental accounting；significance；status；Theory system construction；suggest；application ；sustainable development

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