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随着科学技术日新月异的发展,人们逐渐认识到保护环境的重要性。基于环境持续恶化而资源是有限的以及对传统会计批判的背景下,在会计领域掀起的“低碳经济风潮”日盛,环境会计因此得到迅速发展,而针对环境会计的一系列研究主要体现在基本理论的探讨、环境会计制度的构建以及环境会计的信息披露等,本文主要从会计的计量方面来看我国环境会计的发展并探讨可能存在的问题,对可持续发展具有一定的借鉴意义。
With the rapid development of science and technology, people are gradually realizing the importance of protecting the environment. Based on the deteriorating environment and the limited resources and the criticism of traditional accounting, environmental accounting has been rapidly developed due to the “low-carbon economy trend” set in the field of accounting. A series of studies focusing on environmental accounting It is reflected in the discussion of basic theory, the construction of environmental accounting system and the information disclosure of environmental accounting. This paper mainly discusses the development of environmental accounting in our country from the aspect of accounting measurement and discusses the possible problems, which is of some reference to sustainable development .