环境管理会计理论结构与应用方法探索

环境管理会计是由管理会计与环境管理相结合形成的新兴交叉领域。本文从环境管理会计的目标、假设、对象、职能、原则等层次试探构建环境管理会计的理论结构;从环境成本的计算与管理方法、预测方法、决策方法、计划方法、控制方法、业绩评价方法等方面探讨环境管理会计的主要应用方法;并对环境管理会计的理论结构与应用方法及各种应用方法之间的系统整合试作简析。

An Exploration on Theory Structure and Applied Methods of Environmental Management Accounting

Environmental Management Accounting is a new crossed subject between Management Accounting and Environmental Management. The paper's opinion is that the theory structure of Environmental Management Accounting is composed of target, assumption, object, function and principle of Environmental Management Accounting, and the applied methods of Environmental Management Accounting include the account and management of environmental cost, forecast method, decision method, program method, control method and assessment of performance, and the theory structure and applied methods should be applied as a whole system.