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环境会计在企业管理中应用的重要性已被人们逐渐认识和重视,在企业管理中关注环境因素也成为一种发展趋势。随着社会公众环保意识的不断加强,企业必须重视产品和服务的环境影响及环境质量对企业持续发展的重要性。因此,企业应以效益优先、资源节约、环境友好为导向,将环境信息纳入企业经营决策过程中,承担社会责任。环境会计将原本不在财务会计中核算的环境因素纳入核算范围之内,能够在向管理层提供日常经营决策以及投资决策相关的环境信息,对于提高企
The importance of environmental accounting in business management has been gradually recognized and valued by people. It is also a trend to pay attention to environmental factors in business management. With the increasing public awareness of environmental protection, enterprises must pay attention to the environmental impact of products and services and the importance of environmental quality to the sustainable development of enterprises. Therefore, enterprises should take efficiency as a priority, resource-saving and environment-friendly as a guide, and incorporate environmental information into the decision-making process of enterprises and undertake social responsibilities. Environmental accounting will not be included in the financial accounting accounting environment within the scope of the accounting included in the management to provide day-to-day management decisions and investment decisions related to environmental information, to improve business