| 可持续发展管理会计目标探索 |
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| 引用本文： | 张亚连.可持续发展管理会计目标探索[J].现代会计与审计,2008,4(5):6-9. |
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| 作者姓名： | 张亚连 |
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| 作者单位： | 中南林业科技大学商学院,长沙410004 |
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| 基金项目： | 本文为“中南林业科技大学引进人才项目”（项目编号：07Y019）的阶段性研究成果. |
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| 摘 要： | 可持续发展管理会计是现代管理会计的一个新领域。基于企业角色的转换，本文系统阐述了企业生态环境责任目标的内涵和外延，提出了可持续发展管理会计的三层次目标体系，并认为可持续发展管理会计目标与企业的生态环境责任目标是协调一致的，旨在认定和解除企业的生态环境责任。
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| 关 键 词： | 可持续发展管理会计 生态环境责任 会计目标 |
Research on the object for management accounting for sustainable development |
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| ZHANG Ya-lian.Research on the object for management accounting for sustainable development[J].Journal of Modern Accounting and Auditing,2008,4(5):6-9. |
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| Authors: | ZHANG Ya-lian |
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| Institution: | ZHANG Ya-lian |
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| Abstract: | Management accounting for sustainable development is a new field. Based on the changing role of the enterprise, this paper makes a systematic analysis for the object of environment liabilities, and brings up the theory of Three Levels Object. The object of management accounting for sustainable development is in harmony with the object of environment liabilities, which is aimed to affirm and eliminate the environment liabilities for the enterprise . |
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| Keywords: | management accounting for sustainable development environment liabilities accounting object |
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