环境会计在我国的应用问题研究  

Study on the Application of Environmental Accounting in China

作　　者：张霞[1] 罗长文[1] 

机构地区：[1]吉林建筑大学管理学院,长春130118

出　　处：《吉林建筑大学学报》2015年第6期112-114,共3页Journal of Jilin Jianzhu University

摘　　要：环境会计与可持续发展存在着密切的联系.环境会计可以有效地引导资源配置,我国环境会计起步较晚,在应用方面存在诸多问题,笔者通过分析环境会计在我国应用的必要性、现状及面临的问题,在此基础上提出了完善环境会计在我国应用的相关对策和建议.Environmental accounting is in association to the sustainable development. Environmental accounting can guide the allocation of resources effectively. It has a late start in China. There are many problems in practical applications. It takes the analysis of the necessity application of environmental accounting in our country,current situation and problems faced. Then propose the relevant measures and suggestions on the basis of application of environmental accounting.

关 键 词：可持续发展 环境会计 应用问题 对策 

分 类 号：F23[经济管理—会计学]