新时期环境会计发展过程存在的问题及对策研究  

The Existing Problems and Countermeasures Research of Environmental Accounting Developmentin The New Period

作　　者：黄东晶[1] 王建强[1] 

机构地区：[1]黑龙江科技大学管理学院,黑龙江哈尔滨150022

出　　处：《煤炭经济研究》2016年第8期81-84,共4页Coal Economic Research

基　　金：黑龙江省社会科学研究规划年度项目(13E064)

摘　　要：基于随着经济的快速发展,环境问题也逐渐被提上日程,越来越多的国家和政府开始重视环境问题,由此衍生出了一个新的课题,即关于环境会计的问题。重点对环境会计发展存在的问题及成因进行了深入而系统的分析,最终提出解决我国环境会计发展问题的对策及建议,以期对解决我国环境会计发展问题提供参考,并希望进一步丰富相关领域研究。With the rapid development of economy,environmental problems also gradually be on the agenda,more and more countries and governments begin to pay attention to environmental problems,which spawned a new topic,namely the environmental accounting problem.Based on this,this paper makes a deep and systematic analysis to existing problems and causes in the development of environmental accounting,and,finally puts forward countermeasures and suggestions to solve the environmental accounting development problems in our country,to provide references for solving development problems of China＇s environmental accounting,and hope to enrich the related research area furtherly.

关 键 词：环境会计 环境保护 环境会计体系 对策研究 

分 类 号：F235[经济管理—会计学]