基于环境会计思想的企业财务评价体系问题研究

A Study Based on the Theory of Environnental Accounting for Corporate Financial Evaluation System

本文从企业财务评价的研究现状出发,结合企业财务评价的实际情况,总结了目前企业财务评价中存在的一些问题,并针对这些问题,以可持续发展理论为指导,提出了将环境会计这一新兴学科的思想引入企业的财务评价体系之中,并提供一些实际操作中的建议。

This paper summarized the problems existing in current corporate financial evaluation from both research and practice perspectives. To solve these problems, this research introduced a new theory- environment accounting into corporate financial evaluation system, and provided some operational suggestions on how to implement the new concepts into practice guided by the theory of sustainable development.