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近十年来中国经济一直保持着快速增长,但经济增长的同时也消耗了大量的环境资源,造成环境的破坏。伴随着环境和资源问题,社会的可持续发展将会受到严重阻碍。企业作为社会的一个重要成员,有义务做好环保工作,作为改善环境的同时还能够增进企业发展,基于可持续发展的企业环境会计建设十分重要。本文首先详细分析了环境会计理论,其次探讨了环境会计在实施过程中存在的问题,最后针对相应问题提出时策,推动可持续发展的企业环境会计实施探讨。
Over the past decade, China’s economy has maintained rapid growth. However, economic growth has also consumed a large amount of environmental resources and caused environmental damage. With the problems of environment and resources, the sustainable development of society will be seriously hindered. As an important member of society, an enterprise is obliged to do a good job in environmental protection. As an environment improvement, an enterprise can also promote its development. It is very important for an enterprise to establish an environmental accounting system based on sustainable development. This paper first analyzes the theory of environmental accounting in detail, then explores the problems existing in the implementation of environmental accounting, and finally puts forward some policies to promote the sustainable development of enterprise environmental accounting.