摘要
保护环境、建立生态企业以求达到企业的可持续发展已成为政府及企业必须考虑的关键的、亟待解决的问题。我国在这些方面虽有相关法规出台,但企业对政府号召的响应及这些法规政策的颁布带来的环境保护成果却很不明朗。本文通过介绍日本环境会计的政府导向以及企业对其的响应、实践等带来的环境保护的积极成果,为我国建立战略性环境会计体系提供借鉴经验。
The critical and to- be- solved issue that the government should take into consideration is environmental protection, and the establishment of ecological enterprise, which may lead to the sustainable development of the enterprise. Though some laws and regulations concerning this issue has come out in China, the response to the government call and the results may brought by these laws and regulations was not obvious. This study aims to introduce the environmental accounting system in Japan including the governmental attitude, the response and practice of enterprise, which lead to positive results, and use it for reference in China.
出处
《技术与创新管理》
2007年第6期84-87,共4页
Technology and Innovation Management
关键词
环境管理体系
环境会计
富士通
Environmental Management System
Environmental Accounting System
Fujitsu
