基于可持续发展的环境会计实施探讨  

Discussion on the Implementation of the Sustainable Development of Environmental Accounting

作　　者：司马宏昊[1] 

机构地区：[1]兰州文理学院经济与管理学院,甘肃兰州730000

出　　处：《兰州文理学院学报（社会科学版）》2014年第1期49-52,共4页Journal of Lanzhou University of Arts and Science(Social Science Edition)

基　　金：教育部人文社会科学研究规划基金项目"能源危机与资源效率提升能力建设研究(11YJA630026)";甘肃省审计厅重点课题课题"甘肃绩效审计发展战略研究(13SJT902)"阶段性成果

摘　　要：随着世界经济的不断繁荣和发展,环境问题成为各国发展过程中关注的焦点,会计工作的重心已经转变。以可持续发展为基本观念的环境会计,是改善环境、增进企业发展的重要措施。本文从环境会计的相关理论研究出发,结合我国环境会计中存在的不足,对环境会计在我国可持续发展的方向进行了研究。As the world economy continues to prosperity and development, environmental issues has become the focus of national attention. The basic concept of sustainable development as environmental accounting is an important measure to improve the environment, promote enterprise development. This paper starts from the related theories of environmental accounting research, combining with the problems of emzironmental accounting in China, the research on environmental accounting in China sustainable development direction.

关 键 词：环境 会计 可持续发展观 

分 类 号：F230[经济管理—会计学]