环境问题在会计学领域的研究与发展  

Research and Development of Environmental Problems in the Field of Accounting

作　　者：唐国平[1] 孙洪锋 Tang Guoping;Sun Hongfeng

机构地区：[1]中南财经政法大学会计学院,武汉430073 [2]石河子大学经济与管理学院,石河子832000

出　　处：《新文科教育研究》2024年第2期16-40,141,共26页NEW LIBERAL ARTS EDUCATION RESEARCH

摘　　要：环境问题的日益严峻和经济社会可持续发展的内在要求,促成了环境会计的兴起和发展。如何利用会计学固有的理论与方法助力环境治理活动,实现经济效益、环境效益和社会效益的协调统一,已经成为环境会计发展的主要目标。本文回顾了环境会计在国内外的产生与发展历程,基于会计系统所具有的“信息提供”和“信息利用”两大基本功能,对微观企业环境会计信息披露与企业环境会计控制(含企业绿色投融资和企业环境成本管控)的相关研究文献进行了梳理,并提出了未来环境会计研究需要关注的重点问题。The increasingly serious environmental problems and inherent requirements of economic and social sustainable development have contributed to the rise and development of environmental accounting.How to use the inherent theories and methods of accounting to help environmental governance activities,and achieve the coordination and unification of economic,environmental,and social benefits has become the main goal of the development of the environmental accounting.This paper reviews the emergence and development of environmental accounting at home and abroad.Based on the two basic functions of"information provision"and"information utilization"of accounting system,it sorts out relevant research literature on micro-enterprise environmental accounting information disclosure and enterprise environmental accounting control(including enterprise green investment and financing and enterprise environmental cost control)and puts forward key issues that future environmental accounting research needs to focus on.

关 键 词：环境保护 环境会计 信息披露 企业绿色投融资 企业环境成本 

分 类 号：X196[环境科学与工程—环境科学] F230[经济管理—会计学]