摘要
企业在追求经济利益最大化的过程中,忽略了自然资源的永续利用和自然环境的承受能力。过度开采、过量排放使人类的生存环境恶化。这种以大量消耗资源,严重污染环境为特征的经济增长模式,既危害了人的身体健康,也严重影响了社会的和谐和持续发展。会计界应积极投身于环保运动和绿色革命进程中。促进环境与经济之间深层融合、协调发展是会计工作的一个基本目标,对环境资源的确认、计量以及对环境污染、防治、开发和利用的成本与费用的分析对社会经济发展的影响有深远意义。
In the process of pursuing the maximum of economic benefit, the enterprises omit the recycling exploitation of natural resources and bearing ability of natural environment. These over-exploitation and over-emission make human living environment worsen. In other words, this economic growth model, characterized with mass consumption to resources and over-pollution to environment, both endangered human health and influenced harmonious and sustainable development of our society. Hence, our accounting circles should strive for the campaign of environmental protection and green revolution because it is one basic target for accounting to promote the deep-level amalgamation and harmonious development between environment and economy. It will have a profound influence for the development of social economy to recognize, measure, develop, exploit the environmental resources and to analyze their cost and expense.
出处
《商业经济》
2007年第6期16-18,33,共4页
Business & Economy
关键词
环境
外部不经济
要素计量
environment, external diseconomy, element measurement
