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持续恶化的自然环境以及人们对加强环境污染治理的强烈诉求,正在加速推进我国企业环境会计的发展。北京大学光华管理学院会计系教授、责任与社会价值中心主任王立彦在接受本刊记者采访时称,从今年年初开始,环保部着手研究《环境会计准则》,目标是提出针对我国企业对环境问题的会计处理方式的方法体系。作为主要参与者之一,王立彦表示,此项研究的最大意义,就是为环境会计从学术层面落
The deteriorating natural environment and the strong demand of people for strengthening environmental pollution control are accelerating the development of China’s enterprise environmental accounting. Guanghua School of Management, Peking University Guanghua School of Management Accounting Professor Wang Liyan, director of the Center for Responsible and Social Values, said in an interview with our correspondents that from the beginning of this year, the MEP started to study the “Environmental Accounting Standards” with the goal of proposing aiming at environmental problems in our country Accounting method of accounting system. As one of the main participants, Wang Liyan said that the greatest significance of this study is that environmental accounting fell from the academic level