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环境会计是会计学领域的重要分支,通过建立和实施环境会计,能够让企业了解经济活动所需支付的环境费用,促使企业改进经营策略,提高价值管理能力,从而实现经济效益与社会效益、环境效益的和谐发展。本文从分析我国环境会计的现状入手,对我国环境会计存在的问题和解决建议进行探讨,期望对完善环境会计理论体系构建有所帮助。
Environmental accounting is an important branch in the field of accounting, through the establishment and implementation of environmental accounting, enabling enterprises to understand the environmental costs paid for economic activities, prompting enterprises to improve business strategies and improve the value of management capabilities, so as to achieve economic and social benefits, the environment Benefit and harmonious development. This article begins with the analysis of the status quo of environmental accounting in our country, discusses the existing problems and solutions of environmental accounting in our country, and hopes to help to perfect the theoretical system of environmental accounting.