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环境会计又称绿色会计,最早兴起于欧美,其目的是力求找到企业经济效益、社会效益和生态效益的最佳结合点,从而防止滥用自然资源,透支未来,并且寻求可持续发展的道路;其所要做的是把环境看成是有价值并能被计量的经济资源,把用于环保的投资和由此而获得的经济效益做定量测定、分析和公布。环境会计要求将整个社会生产、消费和相应的生态循环都纳入会计的核算之中,以便衡量和揭示会计主体的活动给社会带来的效益或负面影响。从现有的会计实务看,环境会计的定义应包括以下几个特征:在传统的会计体系内,单独确认与环保相关的费用和收入;在传统的会计实务中,
Environmental accounting, also known as green accounting, was first established in Europe and the United States with the aim of finding the best combination of economic, social and ecological benefits so as to prevent abuse of natural resources, overdrawing the future and seeking sustainable development. What has to be done is to view the environment as a valuable and measurable economic resource, to quantify, analyze and publish the investment used for environmental protection and the economic benefits it derives from it. Environmental accounting requires the entire social production, consumption and the corresponding ecological cycle are included in accounting accounting, in order to measure and reveal the accounting entity’s activities to the community benefit or negative impact. From the existing accounting practice, the definition of environmental accounting should include the following characteristics: in the traditional accounting system, separate recognition of environmental costs and revenues; in the traditional accounting practices,