我国环境会计研究回顾与展望

西方工业社会快速发展所带来的环境恶化,是环境会计产生的重大诱因。"和谐社会"以及"循环经济"等发展战略在我国的实施,是推进中国环境会计研究繁荣发展的动力。本文对改革开放30年来我国环境会计研究脉络进行了梳理,将我国环境会计研究划分为萌芽期-探索期-繁荣期三个阶段,并对各阶段\的主要研究成果进行了回顾和评价,最后提出了环境会计的未来研究空间。

Review and Outlook of China's Environmental Accounting Research

With the rapid development of Western industrial society, it brought about environmental degradation, and which is the major incentive Environmental accounting. "Harmonious society" and "recycling economy" of China's development strategy, is promoting the prosperity and development of environmental accounting research. In this paper, 30 years of reform and opening of China's environmental accounting research vere carried out and we can see, China's environmental accounting research would be divided into three stages: embryonic -explore -boom, And then the paper carried out a review and assessment the of main research of each stage ,finally, the paper propoled Made environmental accounting for the future of space research.