基于决策有用观的环境会计研究  

A Study on the Environmental Accounting based on the Decision Application View

作　　者：朱小平[1] 娄欣轩[1] 陈仲威[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《审计与经济研究》2009年第6期51-56,共6页Journal of Audit & Economics

摘　　要：随着环境保护的概念深入人心,环境会计应运而生,发展至今,尽管成果丰硕,但存在的问题也不容小觑,主要表现为理论与实践的严重脱节。环境会计应该基于决策有用观的会计目标,致力于提高环境会计信息质量,提高企业的环境效益和经济效益。环境会计的研究重心应该转向环境管理会计。Environmental accounting comes into being with the popularity of environmental protection. On the one hand, we scored rich experience and much progress in this field; on the other hand, there are still many serious problems in this new subject of accounting, and the most serious one is the separation of theory from practice. Based on the decision-application view, environmental accounting should be used to improve the quality of accounting information and the environmental and economic efficiency of enterprises. Meanwhile, the focus of our study should be on the environmental management accounting.

关 键 词：环境会计 决策有用观 会计信息质量 排污权交易 环境管理会计 

分 类 号：F234.3[经济管理—会计学]