日本环境会计指南的特色与借鉴

伴随我国经济的高速发展,生态环境问题也日益严重,危及了人们的身体健康和可持续发展,改革企业环境核算和管理已势在必行。日本环境会计在全世界居于领先地位,本文在介绍日本环境会计发展及现状的基础上,总结了日本环境会计的特色,提出了可以借鉴之处。

Characteristic and Referrence on Japanese Environmental Accounting Guidelines

With the rapid development of economy in China,ecological and environmental problems are increasingly serious and are endangering people's health and sustainable development. Reform of enterprise environmental accounting and management is imperative. Japanese environmental accounting is in the leading position in the world. Based on introducing the development and status of Japanese environmental accounting,this paper summarizes the characteristics of Japanese environmental accounting and proposes reference from it.