论文部分内容阅读
我国已经进入可持续发展时代,作为会计行业来说,也进入了可持续发展会计时代。本文以可持续发展为背景,阐释了可持续发展会计理论结构体系和构建可持续发展会计体系的必要性,并分析了可持续发展会计的国内外研究现状,指出了其中存在的问题,最后从政府和企业两方面提出了相应解决措施,希望对当前可持续发展会计的研究提供新的理论依据。
China has entered the era of sustainable development, as the accounting profession, also entered the sustainable development accounting era. Based on the background of sustainable development, this paper explains the structure of sustainable accounting theory and the necessity of constructing accounting system of sustainable development. It also analyzes the present situation of sustainable development accounting at home and abroad, points out the existing problems, and finally from Government and enterprises put forward corresponding solutions, hoping to provide a new theoretical basis for the current study of sustainable development accounting.