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环境会计与财务会计的区别在于对企业经济效益进行总体评价的同时,进一步核算企业环境保护方面的成本、负债及资产等,环境会计核算的主要内容即是环境资产。要求环境管理人员要具备财务会计、管理会计、环境经济学等多方面知识,并要学以致用,这样才能高质量、高效率地为企业运营中的环境管理更好的服务。本文旨在通过对环境会计存在于企业会计核算中的重要性及具体应用方法进行阐述分析,从而为企业领导对企业发展做出正确决策献策献力。
The difference between environmental accounting and financial accounting lies in the overall evaluation of the economic benefits of an enterprise, and further accounting for the costs, liabilities and assets in environmental protection of an enterprise. The main content of environmental accounting is environmental assets. Requirements of environmental management personnel to have financial accounting, management accounting, environmental economics and many other aspects of knowledge, and to learn from practice, so as to high-quality, high efficiency for the operation of the environment in the management of better service. The purpose of this paper is to elaborate and analyze the importance of environment accounting in the accounting of enterprises and the specific application methods so as to provide the enterprise leaders with the correct decisions and suggestions for their development.