摘要
境会计是环境保护新形势与传统会计相结合产生的新兴学科。发达国家在环境会计的理论研究和实践运用等方面已经取得一定的进展,而我国目前还处在起步和探索阶段。本文阐述了推进环境会计制度的必要性,并对我国推行环境会计制度过程中存在的问题进行了简要分析,最后提出加快推进环境会计制度的对策和建议。
Environmental accounting is a new subject which is produced by the combination of environmental protection and traditional accounting. Developed countries have made certain progress in the theoretical research and practical application of environmental accounting, and China is still in the initial stage of exploration and development. In this paper, the necessity of promoting environmental accounting system, and makes a brief analysis of problems existing during the course of implementation of China's environmental accounting system. Finally proposed to accelerate the countermeasure and suggestion of the environmental accounting system.
出处
《环境与发展》
2016年第3期1-3,共3页
Environment & Development
关键词
环境会计
制度
实施
问题
Environment accounting
System
Implementation
Problem
