| 基于可持续发展观的环境会计问题分析 |
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| 引用本文： | 张秀敏,姚建明.基于可持续发展观的环境会计问题分析[J].生态经济(学术版),2007(12):68-71,86. |
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| 作者姓名： | 张秀敏 姚建明 |
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| 作者单位： | 西南财经大学工商管理博士后流动站，清华大学经济管理学院 成都610074 华东师范大学商学院，上海 200086，北京100084 |
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| 基金项目： | 教育部人文社会科学研究项目;中国博士后科学基金 |
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| 摘 要： | 在我国,环境会计是一个新兴的重要研究领域,它与可持续发展战略密不可分。本文在全面梳理可持续发展观基本内涵的基础上,从多个角度探讨了可持续发展观对环境会计的影响,明确了在可持续发展观引导下企业实施环境会计所应该关注的一些主要问题,以实现二者的相互促进与协调运作。
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| 关 键 词： | 可持续发展 环境会计 影响 协调运作 |
Study on Environment Accounting Based on the View of Sustainability Development |
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| ZHANG Xiu-min,YAO Jian-ming.Study on Environment Accounting Based on the View of Sustainability Development[J].Ecological Economy,2007(12):68-71,86. |
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| Authors: | ZHANG Xiu-min YAO Jian-ming |
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| Institution: | 1.Southwest Finance and Economics University, Chengdu 610074, China; 2.Business School, East China Normal University, Shanghai 200062, China; 3.School of Economics and Management, Tsinghua University, Beijing 100084, China |
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| Abstract: | Nowadays environmental accounting becomes an increasingly significant study area, which has close relationship with sustainability development strategy. First of all, essential connotation of the view of sustainability development is completely analyzed. Based on this expatiation, its impacts on environmental accounting are discussed from several angles. It is defined that enterprises should be pay attention to some primary matters during the implementation of environmental accounting, inducted by the view of sustainability development. Therefore the view of sustainability development and environmental accounting will get mutual acceleration harmoniously. |
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| Keywords: | the view of sustainability development environmental accounting impact cooperate |
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