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“企业环境会计体系”可视为当前可持续经济发展社会背景下的一种核算机制,其主要职能是实现企业对环境影响的分析和控制,并展开相应的定量核算。就目前而言,全社会各阶层包括政府、环保机构、群众等主体都参与其中,是一种新型“社会会计”系统。企业环境会计通过低碳发展视角对企业环境体系进行衡量,设计企业主体特征、目标、计量、公布等工作,针对企业环境会计体系的研究,可以更好地完善我国环境会计法规制度,针对环境价格实现加强调控,对我国社会发展具有重要推动意义。
“Enterprise Environmental Accounting System ” can be regarded as a kind of accounting mechanism under the current social background of sustainable economic development. Its main function is to realize the enterprise’s analysis and control of the environmental impact and carry out the corresponding quantitative accounting. For now, all sectors of society, including the government, environmental protection agencies and the masses, are all involved. It is a new type of “social accounting system.” Corporate Environmental Accounting measures the corporate environmental system through the perspective of low-carbon development, and designs the main characteristics, objectives, measurement and publication of the corporate environmental accounting system. Based on the study of the corporate environmental accounting system, the environmental accounting of enterprises can better perfect the system of environmental accounting regulations in China, Realizing greater regulation and control will be of great impetus to the social development of our country.