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进入工业社会以来,人类在其生产活动中无限制的滥用资源,随意向外界环境排放污染物,导致环境的不断恶化。我国每年因环境污染所造成的经济损失达360亿元,生态破坏损失高达500亿元。而这些污染物有70%以上来自于企业。由此,本文以河北省企业为例进行环境会计实施研究,充实企业环境管理体系的实质内容,推动理论与实务的结合向深层次发展。
Since entering industrial society, human beings have indiscriminately abused resources in their production activities and are free to discharge pollutants to the external environment, resulting in a deteriorating environment. The annual economic losses caused by environmental pollution in our country amount to 36 billion yuan and the ecological damage losses are as high as 50 billion yuan. More than 70% of these pollutants come from enterprises. Therefore, this paper takes Hebei Province as an example to study the implementation of environmental accounting, enrich the substance of enterprise environmental management system, promote the combination of theory and practice to deep development.