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环境会计(又称绿色会计)是以综合货币计量和物量计量手段为主要计量方式,以有关环境法律、法规和国际公认准则为依据,研究经济发展与环境之间的关系,确认、计量、记录、报告环境污染、环境防治、开发和利用环境资源的成本和费用,分析环境绩效以及环境活动对企业经营业绩影响的一门新学科,为企业提供有关废弃物排放、场地修复及其执行环境法规和对环境损害的信息,有助于增强企业的环境意识,履行其环境责任,合理开发和利用资源。环境会计是对传统财务会计的继承和创新,同时对传统财务会计模式产生着深刻影响,在生态环境经济和可持续发展中发挥着非常重要的作用,也为“绿色金融”和“绿色保险”等新经济项目提供了专业支撑。
Environmental accounting (also known as green accounting) is based on a combination of monetary and physical measurement as the main measurement method, based on relevant environmental laws and regulations and internationally accepted standards, to study the relationship between economic development and the environment, identify, measure and record , Report a new discipline of environmental pollution, prevention and control of the environment, the cost and expense of developing and utilizing environmental resources, analyzing environmental performance and the impact of environmental activities on the business performance of enterprises, and provide enterprises with information on waste discharge, site rehabilitation and environmental regulations And information on environmental damage, help enhance the environmental awareness of enterprises, fulfill their environmental responsibilities, and rational development and utilization of resources. Environmental accounting is the inheritance and innovation of the traditional financial accounting. At the same time, the environmental accounting has a profound impact on the traditional financial accounting mode and plays a very important role in the economic and sustainable development of the ecological environment. It also serves as the “green finance” and “ Green Insurance ”and other new economic projects provide professional support.