可持续发展理论下企业管理会计报告体系及应用  

Enterprise Management Accounting Reporting System and Its Application under the Theory of Sustainable Development

作　　者：谢颖 杨洁 XIE Ying;YANG Jie(Fuyang Open University,Fuyang Anhui 236000,China)

机构地区：[1]阜阳开放大学,安徽阜阳236000

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2023年第8期86-88,99,共4页Journal of Qiqihar University(Philosophy & Social Science Edition)

摘　　要：传统财务报告不再符合现代企业的发展需要,会计报告体系作用在为企业管理和成本控制以及决策者的决策依据,在商业决策过程中发挥重要作用,能有效控制能源资源、环境和社会发展等外部因素。可持续发展理论在于实现经济、环境和社会利益的综合目标,将可持续发展理论纳入企业管理会计报告体系,有助于在管理者的指引下实现包括经济、环境和社会三个层面的综合目标。可持续发展理论是在企业治理会计报告的基础上构建的,用于研究企业可持续发展的治理结构和利益相关方的可持续发展情况。Traditional financial reporting no longer meets the development needs of modern enterprises,accounting reporting system plays an important role in providing accounting reporting system for enterprise management and cost control as well as decision makers,and plays an important role in business decision-making process,which can effectively control external factors such as energy resources,environment and social development.Sustainable development is meant to achieve an integrated goal of economic,environmental and social benefits.Incorporating the theory of sustainable development into the management accounting reporting system of enterprises is helpful to realize the comprehensive objectives including economic,environmental and social levels under the guidance of managers.Sustainable development theory is built on the basis of corporate governance accounting reports,which is used to study the governance structure of corporate sustainable development and the sustainable development of stakeholders.

关 键 词：可持续发展 企业管理 会计报告体系 

分 类 号：F275[经济管理—企业管理]