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随着市场经济和现代工业的不断发展,环境问题日益突出。企业作为社会重要分支,其生产活动与自然资源和环境密切相关。环境问题作为全球瞩目的焦点问题,要求企业在追求自身利益最大化的同时,将环境要素作为一项重要指标,秉承企业可持续发展的理念,力求使企业与环境达成一种和谐统一的平衡状态。基于这一背景,环境会计应运而生。环境会计的定义日益明确,其出现的重要性和必要性不可置否,它既是顺应时代发展的产物,更是企业商业利润与环境保护达成一致的切合点,并在可持续发展的前提下保证企业的最终效益。
With the continuous development of market economy and modern industry, environmental problems have become increasingly prominent. Enterprises as an important branch of society, its production activities and natural resources and the environment are closely related. As the focus of global attention, environmental issues require enterprises to maximize their own interests while taking environmental factors as an important indicator and adhering to the concept of sustainable development of enterprises so as to achieve a harmonious and balanced balance between the enterprises and the environment . Based on this background, environmental accounting came into being. The definition of environmental accounting is becoming more and more clear. The importance and necessity of its emergence are undeniable. It is not only the product of complying with the development of the times, but also the point of agreement of business profits and environmental protection, and ensuring the sustainable development The ultimate benefit of the enterprise.