环境会计:理论与实务的发展与创新

随着人类社会可持续发展观念的形成,环境会计于20世纪70年代开始成为会计科学一个新的分支,西方发达国家的会计界积极开展这一领域的研究并逐渐形成了具有特色的理论和方法,有关国际经济组织和会计职业组织也采取了多种措施以推动其研究与实践。十多年来中国环境会计研究与实践也取得了长足进步,但在新的经济环境下其信息披露的模式需要创新。

Environmental Accounting: the Development and Innovation of Theory and Practice

With the sustainable development of human society coming into being, environmental accounting has become a new division of accounting science since 70s in the 20~(th) century. The accpunting professionals in western developed countries have studied this new field actively and formed distinctive theorries and methods, the relalted international economic organizations and accounting prefessional organizations have adopted a lot of measures to drive its research and practice, too. More than a decade environmental accounting research and practice in China has achieved a lot too, but in the new economic environment the information disclosure mode, core index system and meaning of environmental accounting need to be innovated.