我国企业环境会计核算体系的构建

目前,中国经济快速增长的环境代价较大,可持续发展战略的实施对中国企业提出了一系列新的要求。环境会计不仅能够对外提供环境信息,还能够指导企业走可持续发展道路。本文总结了国际上环境会计的三种发展模式,通过对比三种模式的优缺点,并结合中国实际构建了中国企业环境会计核算体系,提出现阶段环境会计在中国实施的基本内容和方法,旨在为中国环境会计制度的建立和发展提供参考。

Construction of Corporate Environmental Accounting System in China

Currently,China has paid heavy environmental costs for rapid economic growth,the implementation of sustainable development strategy has proposed a series of new requirements for Chinese enterprises.Environmental accounting not only can provide environmental information,but also can guide enterprises to take sustainable development path.We summarize the three modes of development of international environmental accounting.By comparing the advantages and disadvantages of three modes,we construct the corporate environmental accounting system based on China′s reality,and propose the contents and methods of implementation of environmental accounting in the present period in China.The paper aims at providing a reference for the establishment and development of China′s environmental accounting system.