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从目前来看,随着我国经济的快速增长,对环境的破坏越来越大。针对这一现状,我国对企业提出了可持续发展理念,增强国民的环保意识。环境会计核算体系的构建与应用能够提供大量的企业信息,而且引导企业走可持续发展道路。在企业的经济信息系统中,必须加入环境会计的核算,才能更好的督促企业合理利用资源。
Judging from the current situation, with the rapid economic growth in our country, the damage to the environment is getting bigger and bigger. In response to this situation, our country put forward the concept of sustainable development to enterprises and enhance people’s environmental awareness. The construction and application of environmental accounting system can provide a large amount of enterprise information, and guide enterprises to take the path of sustainable development. In the enterprise’s economic information system, accounting must be added to the environmental accounting in order to better urging enterprises to rationalize the use of resources.