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环境资源会计是由环境科学和会计学相互渗透而形成的新兴科学。环境资源会计与传统的会计有相似又有区别,两者的主要计量单位为货币,但环境资源会计却不仅仅局限于货币,它还包括了一定的实物计量。环境资源会计和传统会计有着相同的职能:反映与控制,但前者主要侧重于反映环境资源对企业生产经营的影响以及企业生产经营对环境资源的影响,并把所得信息运用于企业的管理生产过程中去,继而使企业在谋求最大利益的同时顾忌到其对环境带来的影响,主动采取相应科学的措施减轻或避免对环境造成破坏。
Environmental resource accounting is a new science formed by the mutual infiltration of environmental science and accounting. There are similarities and differences between environmental resource accounting and traditional accounting. The main unit of measurement for both is currency, but environmental resource accounting is not limited to currency. It also includes certain physical measurement. Environmental resources accounting and traditional accounting have the same function: reflection and control, but the former mainly focuses on reflecting the impact of environmental resources on the production and operation of enterprises as well as the impact of production and operation on the environmental resources, and the information is applied to the management of the production process In order to make the enterprise in the most interests while scruples to its impact on the environment, take the initiative to take appropriate scientific measures to reduce or avoid damage to the environment.