论文部分内容阅读
环境会计是运用会计学的基本原理与方法,采用多种计量手段和属性, 对企业的环境活动和与环境有关的经济活动所作的反映和控制。具体而言, 环境会计是以货币、实物单位或文字说明的形式计量的,并以有关环境保护法为依据,研究经济社会发展与环境之间的关系,并加以计量、记录环境污染与防治、开发与利用的成本费用, 分析环境绩效以及环境活动对企业的财务状况和经营成果影响的一门新兴学科。
Environmental accounting is the use of accounting principles and methods, using a variety of measurement tools and attributes of the enterprise’s environmental activities and environmental-related economic activities made by the reflection and control. Specifically speaking, environmental accounting is measured in the form of monetary, physical units or written statements. Based on the relevant environmental protection laws, environmental accounting studies the relationship between economic and social development and the environment, measures and records environmental pollution and prevention and control, Development and utilization costs, environmental performance analysis and environmental activities on the financial status of the business and business impact of a new discipline.