生态环境责任与可持续发展管理会计目标  

Ecological Environment Responsibility and the Objectives of Management Accounting for Sustainable Development

作　　者：张亚连[1] 

机构地区：[1]中南林业科技大学商学院,湖南长沙410004

出　　处：《云南财经大学学报》2008年第4期62-66,共5页Journal of Yunnan University of Finance and Economics

摘　　要：可持续发展管理会计是生态环境问题日益凸显的必然产物,其目标是构建可持续发展管理会计理论框架的逻辑起点。生态环境责任作为企业目标之一,是可持续发展管理会计目标的一个影响因素。可持续发展管理会计目标可分为三个层次,目的在于认定和消除企业的生态环境责任。Management accounting for sustainable development is an inevitable outcome with the appearance of ecological environment problems, and its purpose is to construct a theoretical framework of management aceounting for sustainable development. As one of the purposes of enterprises, ecological environment responsibility is one of the influential factors of the objectives of management accounting for sustainable development. The objectives can be divided into three levels with the purpose Of affirming and eliminating ecological environment responsibility of enterprises.

关 键 词：可持续发展管理会计 生态环境责任 企业目标 会计目标 

分 类 号：F234.4[经济管理—会计学]