西部环境问题与绿色会计

Environmental Problems of the Western China and Green Accounting

西部环境问题已经严重地阻碍了西部的可持续发展。现阶段传统会计未能计量出环境污染的成本,使企业缺少在减少环境污染方面的内在动力,企业为减少自身成本,不惜以牺牲环境为代价。而绿色会计强调对环境污染的计量和补偿,从而使企业自觉走环保之路,以促进西部环境问题的解决。

Environmental problems severely deter sustainable development of the Western Regions even the whole China, Incapacity of the traditional accounting to calculate the cost of environmental pollution results in enterprises＇ lack of motivation to decrease environmental pollution. Enterprises try to lower the manufacturing cost at the cost of environmental pollution. Green accounting objectively helps solve the environmental problems of the Western Regions by calculating environmental pollution and taking compensatory measures and raising enterprises＇ consciousness of environmental protection.