环境会计的国际国内比较研究

在可持续发展的大背景下,如何充分发挥环境会计的作用,已经引起了社会各界的广泛关注。就我国现状而言,由于环境套计的理论研究与实践起步较晚,因此,借鉴西方发达国家的先行经验自然成为一种现实选择。在对西方国家和我国环境会计的比较研究中,发现我国与西方国家在其研究现状、研究视角和研究方法上都存在差距。因此,通过总结经验可以推动我国环境会计理论研究与实践的进一步健康发展。

The International Comparative Research on Environmental Accounting

For the sustainable development, how to make full use of environmental accounting has drawn the attention of the whole society. Siace both theoretic research and practice on environmental accounting still remains in the beginning stage in China, it proves realistic to absorb the advanced experience of the developed countries.In the comparative research on environmental accounting between developed countries and China, the paper finds that there exist many gaps in terms of environment, perspective, and approaches.Therefore, the experience colleting can drive the theoretic research and also the practice in Chinese environmental accounting for better development.