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跨境会计作为一门新兴的交叉学科,将环境保护与会计学有效结合,其目的是在企业效益和环境保护之间找到平衡点,实现社会的可持续发展。航运企业的运营发展,与环境密切相关。本文尝试分析环境会计,在航运企业中,如何通过环境会计的核算、审查等具体应用有效的降低污染和提高管理效率。
As a new interdisciplinary subject, cross-border accounting effectively combines environmental protection with accounting. Its purpose is to find a balance between enterprise efficiency and environmental protection so as to achieve sustainable social development. Shipping companies operating development, and the environment are closely related. This paper attempts to analyze environmental accounting, shipping companies, how to effectively reduce pollution and improve management efficiency through environmental accounting accounting, review and other specific applications.