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环境问题愈演愈烈,逐渐引起社会各界的广泛关注。环境会计作为向利益相关者传递环境会计信息的一个新兴会计分支,逐渐成为企业环境业绩评价的工具。企业应建立起环境会计核算体系,以提高企业的社会公众形象。本文从我国企业实际出发,对企业环境会计核算体系的构建,企业经济业务核算的规范化,企业环境会计信息的披露进行详细论述,对我国企业环境会计核算体系的构建提出了建议。
The environmental issue intensified, gradually aroused widespread concern in the community. As an emerging branch of accounting that transfers environmental accounting information to stakeholders, environmental accounting has gradually become a tool for enterprise environmental performance evaluation. Enterprises should establish an environmental accounting system to enhance the corporate public image. Based on the reality of our country’s enterprises, this article discusses in detail the construction of enterprise environment accounting system, the standardization of enterprise’s economic business accounting and the disclosure of enterprise environment accounting information, and puts forward suggestions on the construction of enterprise environment accounting system in our country.