“十三五”规划下开展环境会计对绿色生态发展的影响  

Influence of Carrying out Environmental Accounting on Green Eco-development under “13^(th) Five Year” Plan

作　　者：彭容[1] 贺曲夫[1] 徐习景 PENG Rong;HE Qu-fu;XU Xi-jing(Hunan University of Science and Technology, Xiangtan, Hunan 411100)

机构地区：[1]湖南科技大学商学院,湖南湘潭411100

出　　处：《河北地质大学学报》2017年第4期37-41,共5页Journal of Hebei Geo University

基　　金：湖南省研究生科研创新项目"‘十三五’规划下开展环境会计对绿色生态发展的影响"(CX2017B668)

摘　　要：国家"十三五"规划将"绿色发展"作为五大发展理念之一,以期从总体上改善生态环境质量,实现绿色生态发展,这要求我国加快开展环境会计工作。论文对我国"粗放型"经济发展的现有国情以及在"十三五"规划的背景下国家对发展低碳型经济、实现可持续发展的政策支持进行了分析,并结合了环境会计的理论基础对我国实施环境会计的必要性进行了探讨,提出构建我国完善的环境会计制度,以及实施环境会计对绿色生态发展的重大意义及影响。Chinese“13th Five Year”plan incorporates“green development”as one of the five major development concepts with the expectation of improving quality of ecological environment and realizing green eco-development,which requires China to accelerate the implementation of environmental accounting.Based on analyzing existing national condition of“extensive”economic development and national policy of developing low-carbon economy as well as realizing sustainable development under the background of“13th Five Year”plan,this paper explores the necessity of carrying out environmental accounting in China via combining with theoretical foundation of environmental accounting.It proposes the significant influence of constructing perfect environmental accounting system and implementing environmental accounting on green eco-development.

关 键 词：“十三五”规划 环境会计 绿色生态发展 

分 类 号：F230[经济管理—会计学]