摘要
以实际调查为基础。从环保意识、环境支出和环境收入、环境信息披露、环境会计的建立等方面。分析了企业目前环境保护和环境会计的现状及存在的问题。并进一步从有利于企业真正重视环保生产；有利于投资人的投资决策以及防止国外高“环境成本”产业进入我国的三方面论述了建立环境会计的必要性。并从企业管理人员的认同。实行现代企业管理制度与政府的监督推动。论述了建立环境会计的可行性。
Based on the findings of survey, the authors analyze the existing status and problems of enterprises' environmental protection and environmental accounting from several different aspects such as sense of environmental protection, expenditure and revenue on environmental affairs, information exposure and environmental accounting construction. In addition, the paper states the necessity of founding environmental accounting so as to make entrepreneurs think much of environmental protecting production, promote investors' decision-making and protect China from high 'environmental costs' industry's entrance. Meanwhile, it is feasible to establish environmental accounting under modern enterprise management system, approved by administrators and supported by the government.
出处
《绿色中国（理论版）》
CSSCI
北大核心
2004年第11M期45-48,共4页
Green China
基金
该文为北京市自然科学基金资助项目"环境会计的理论与实务研究"的阶段性成果。
