基于可持续发展观的环境会计问题分析  

Study on Environment Accounting Based on the View of Sustainability Development

作　　者：张秀敏[1] 姚建明[2] 

机构地区：[1]西南财经大学工商管理博士后流动站 [2]清华大学经济管理学院,北京100084

出　　处：《生态经济》2007年第12期68-71,86,共5页Ecological Economy

基　　金：教育部人文社科基金项目(编号:06JC630017);中国博士后科学基金一等资助项目(编号:20060400074)

摘　　要：在我国,环境会计是一个新兴的重要研究领域,它与可持续发展战略密不可分。本文在全面梳理可持续发展观基本内涵的基础上,从多个角度探讨了可持续发展观对环境会计的影响,明确了在可持续发展观引导下企业实施环境会计所应该关注的一些主要问题,以实现二者的相互促进与协调运作。Nowadays environmental accounting becomes an increasingly significant study area, which has close relationship with sustainability development strategy. First of all, essential connotation of the view of sustainability development is completely analyzed. Based on this expatiation, its impacts on environmental accounting are discussed from several angles. It is defined that enterprises should be pay attention to some primary matters during the implementation of environmental accounting, inducted by the view of sustainability development. Therefore the view of sustainability development and environmental accounting will get mutual acceleration harmoniously.

关 键 词：可持续发展 环境会计 影响 协调运作 

分 类 号：F061.3[经济管理—政治经济学]