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随着经济发展和生态环境的恶化,可持续发展会计成为目前世界各国会计界研究的热点,并取得了大量的成果。可持续发展会计在我国才刚开始起步。本文从可持续发展的含义入手,明确了可持续发展会计的定义,分析了现行会计体系与可持续发展的不适应性;探讨了我国可持续发展会计体系的构建以及理论。
With the economic development and the deterioration of the ecological environment, sustainable development accounting has become a hot spot in the accounting field of various countries in the world and a great deal of achievements have been made. Accounting for sustainable development has just begun in our country. This article starts with the meaning of sustainable development, defines the definition of sustainable development accounting, analyzes the incommensurability of current accounting system and sustainable development, and discusses the construction and theory of sustainable development accounting system in our country.