可持续发展会计模式探析

随着经济发展和生态环境的恶化,可持续发展会计成为目前世界各国会计界研究的热点,并取得了大量的成果。可持续发展会计在我国才刚开始起步,且仅限于理论研究。本文从可持续发展的含义入手,明确了可持续发展会计的定义,论述了现行会计体系与可持续发展会计的不适应性;探讨了我国可持续发展会计体系的构建以及理论和实务研究中存在的问题;对我国可持续发展会计的发展和实施提出了建议。

Probing into the Patterns of Sustainable Development of Accounting

With the development of economy and worsening of the ecological environment, the sustainable development of accounting has become the focus of the accounting circle all over the world and has achieved great accomplishments. However, it has just been taken up in China and is still confined to the theoretical research. This paper will start with the implication of the sustainable development of accounting , making its definition clear and describing the inconsistency of the present accounting system and the sustainable development of accounting. And then it elaborates on the systematic construction of the sustainable development of accounting in China as well as the problems in its theoretical and practical researches. At last several suggestions are proposed as to its development and implementation in China.