生态文明视阈下我国环境会计的重新定位及其发展策略  

On Reorientation and Development Strategy of Environmental Accounting in China from Perspective of Ecological Civilization

作　　者：张本越[1] 申振 ZHANG Benyue;SHEN Zhen(School of Business Administration,University of Science and Technology Liaoning,Anshan 114051,China)

机构地区：[1]辽宁科技大学工商管理学院,辽宁鞍山114051

出　　处：《南京工业大学学报（社会科学版）》2018年第3期68-76,共9页Journal of Nanjing Tech University：Social Science Edition

基　　金：辽宁省社会科学规划基金项目"多维度视角下辽宁省动静脉产业耦合发展研究"(L17BJY012)

摘　　要：当前国家大力推进生态文明建设,环境会计将被赋予新的使命,机遇与挑战并存。环境会计将经济活动的有关环境投入及其环境负荷进行量化,从而成为生态文明建设相关决策的依据及其评价考核的主要工具。同时,在生态文明制度建设背景下,环境会计借助环境资源管理制度、法律保障制度、公众参与制度、政府责任制度的实施,将更加充分地发挥其应有的职能,加强以生态补偿为核算内容的制度建设、构建以环境会计为主要手段的自然资源监管体制、推进产官学协同的理论与实践研究、实现微观与宏观并行的发展机制,从而更好地推动我国生态文明的制度建设。China is vigorously promoting ecological civilization at present. Environmental accounting will be given a new mission while opportunities and challenges coexist. Environmental accounting has quantified the environmental input and environmental load of economic activities,thus becoming the basis for decisionmaking of ecological civilization construction and the main tool for evaluating assessment. Meanwhile under the background of constructing ecological civilization system,environmental accounting will gradually play its proper function in the four aspects of environmental resource management system,law guarantee system,public participation system and the government responsibility system. Thus in order to better promote the institutional construction of China＇s ecological civilization,we should strengthen the construction of a system with ecological compensation as the accounting content,establish a natural resources regulatory system with environmental accounting as the main means,promote theoretical and practical research on the coordination of government officials,and realize a micro-and macro-parallel development mechanism.

关 键 词：环境会计 生态文明制度 环境资源管理 环境责任 

分 类 号：X196[环境科学与工程—环境科学] F235[经济管理—会计学]