摘要
在可持续发展理念下,生态可持续是人类社会可持续发展的环境基础。环境足迹信息是考核与评价生态可持续目标的重要指标;环境会计报告是披露企业环境足迹信息的基本形式;企业财务业绩与环境业绩指标的相互藕合与有机衔接,是目前国际环境会计领域向技术层面研究所呈现的新趋势;实行环境会计报告编报体系的标准化,既是我国适应ISO14000系列环境标准等规范要求的具体举措,也是落实科学发展观这一基本国策的现实要求。
Under the concept of sustainable development,ecological sustainability goals are the environmental basis of sustainable development of human society.Environmental footprint information is an important indicator to evaluate the ecological sustainability goals.Environmental accounting reports are the basic forms to disclose corporate environmental footprint information.The mutual coupling and organic convergence of corporate financial performance and environmental performance indicators,recently presents a new trend from the field of international environmental accounting to the research of the technical aspects.Implementation the standardization of the system of environmental accounting reports is not only China's specific initiatives to meet the regulatory requirements such as the ISO 14000 series of environmental standards,but also to implement the practical requirements of the basic national policy which is the scientific concept of development.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2012年第6期78-82,144,共5页
Journal of Zhongnan University of Economics and Law
基金
国家自然科学基金资助项目"基于循环经济理念的社会责任会计体系创新研究"(70872110)
关键词
可持续发展
生态目标
环境会计
生态足迹
标准化
Sustainable Development
Ecological Goals
Environmental Accounting
Standardization
