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随着在企业生产经营活动中环境问题的凸显,一些财务导向的利益相关者开始认识到企业的有些环境信息与他们的经济决策有关。因此,他们开始调整主要的企业信息管理系统以便包括相关的环境问题。另外,其他的关注环境问题的利益相关者也开始认识到环境问题的某些财务影响对生态问题也具有意义。他们会根据各自的需求,要求企业向他们提供较为详细的经济和环境信息,从而他们的活动会影响到企业环境会计的发展和进程。因此,将与企业环境会计有关的利益相关者分为内部、外部和特殊利益相关者这三个群体,基于这三个群体对企业环境会计的影响进行论述。
As environmental issues become more prominent in the production and operation of enterprises, some financial-oriented stakeholders are beginning to realize that some environmental information of enterprises is related to their economic decisions. As a result, they began to revamp major enterprise information management systems to include related environmental issues. In addition, other stakeholders who are concerned with environmental issues are beginning to recognize that some of the financial implications of environmental issues are also of ecological importance. They will, depending on their needs, ask the enterprises to provide them with more detailed economic and environmental information so that their activities will affect the development and process of enterprise environmental accounting. Therefore, the stakeholders related to enterprise environment accounting are divided into three groups, internal, external and special stakeholders, and the impact of these three groups on enterprise environmental accounting is discussed.