国际企业环境会计准则的比较与借鉴  

Comparison of International Environmental Accounting Standards for Enterprises and Its Reference

作　　者：蒋德启[1] 刘诚[1] 田治威[1] 纪小慧[2] 

机构地区：[1]北京林业大学经济管理学院 [2]北京航空航天大学经济管理学院

出　　处：《北京林业大学学报（社会科学版）》2010年第2期132-135,共4页Journal of Beijing Forestry University ：Social Sciences

基　　金："中央高校基本科研业务费专项资金"和北京林业大学科技创新计划项目(BLRW200962)

摘　　要：很多国家(地区)和国际组织都制定了环境会计准则,但总的来说,企业环境会计准则的制定尚处于起步阶段。我国的企业会计准则对此也仅做了少量规定。对国际上主要的环境会计准则进行了对比,在此基础上,根据企业环境活动的种类和内容,对我国企业环境会计准则的具体内容进行了探讨,并提出应对环境会计准则和环境绩效披露的协调和融合进行深入研究。Many countries,regions and international organizations have issued respectively environmental accounting standards.But the development of general environmental accounting standard is still at the initial stage.Only small amount of provisions on this issue was reflected in Accounting Standards for Enterprises in China.Based on contrast of major international environmental accounting standards,according to the types and contents of environmental activities of enterprises,this paper discusses the concrete contents of Chinese environmental accounting standards,and puts forward that the further research on coordination and integration of environmental accounting standards and disclosure of environmental performance should be conducted.

关 键 词：环境活动 环境会计准则 环境绩效 

分 类 号：F23[经济管理—会计学] F362.2[经济管理—国民经济]