摘要
资源、环境问题的不断恶化,日益影响社会的可持续发展,企业是社会的重要一员,有义务促进环保工作,而基于可持续发展的企业环境会计建设,是改善环境、增进企业发展的重要举措。本文通过分析企业环境会计的相关理论,找出企业环境会计问题所在,最后提出相应的对策,以期在完善企业环境会计体系的基础上推动可持续发展下的环境会计的实施。
Continuing deterioration of resources and environments increasingly influence social sustainable developments.An enterprise is an important member of society and has the obligation to protect environment.Based on sustainable development,the accounting building of enterprise environment is an important measure.This paper analyzes the relevant theory of enterprise environment accounting to find out real problems of enterprise environment accounting and then raises up corresponding measures to promote the implementation of environment accounting on the basis of improving the system of enterprise environment accounting under the circumstance of sustainable development.
出处
《企业经济》
CSSCI
北大核心
2011年第1期160-162,共3页
Enterprise Economy
关键词
可持续发展
企业环境会计
问题
对策
Sustainable development
enterprise environmental accounting
problems
countermeasures
