可持续发展形势下管理会计的创新  

Innovations in Management Accounting in the Context of Sustainable Development

作　　者：郭晓梅[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2002年第3期49-55,共7页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：加拿大国际发展署 (CIDA)资助的公众基础环境管理 (CBCM)项目 (#O184 3-S5 330 5 )

摘　　要：随着可持续发展理论的提出 ,企业责任由对所有者负责向对利益关系人负责转化 ,经营目标由追求股东经济价值最大化向追求可持续经营转变。在此形势下 ,管理会计也要有相应的改进和创新。这包括扩大成本范围、建立环境成本会计、纳环境因素于战略投资评价和综合业绩评价体系等。As sustainable development theory is gaining more ground, the responsibilities of enterprises are changing to parties interested from owners alone, and the business goals are changing from maximum profits to sustainable management. These changes entail reforms and innovations in management accounting, which include enlarging cost scope, starting environmental cost accounting, taking environmental factors into consideration when making evaluations of strategic investments and over-all achievements.

关 键 词：可持续经营 管理会计创新 环境成本会计 战略投资决策 综合业绩评价 

分 类 号：F243.3[经济管理—劳动经济]