宏观环境会计核算体系框架构想

本文论述了我国建立宏观环境会计的必要性,在分析宏观环境会计核算相关问题的基础上,从宏观管理角度,提出了宏观环境会计核算体系的构想,即建立一个能反映国家或地方资源环境状况、反映剔除了资源环境因素的经济发展状况、有助于实现社会经济可持续发展的宏观环境会计框架。

Accounting System Framework of the Macro-environment Concept

This paper discusses the necessity of macro-environment accounting establishment.On the basis of accounting-related issues,from the macro-management point of view,we put forward the framework of macroeconomic environment accounting system,whick can reflect a national or local resources and environment,reflect the exclusion of resources and environmental factors,economic development,and help to achieve sustainable socio-economic development of the macro-environmental accounting framework.