环境会计在中国的发展趋势展望

Prospect of the Trend of Environmental Accounting in China

环境会计是确认并记录企业的环境成本费用,分析环境绩效及环境活动对企业财务成果影响的一门新兴学科,它是对传统会计学科的继承与突破。文章介绍了环境会计的发展历史及其在中国的发展现状,并对环境会计在中国的发展趋势进行了探讨。在大力提倡“节约型社会”、“循环经济”的大背景下,研究中国的环境会计显得尤为重要。

Environmental accounting aims to confirm and record the enterprisc＇ s environmental expenditure, and to analyze its environmental performance and the effect of environmental activities on the finance of the industry. This a newly developed discipline inherits and goes beyong traditional accounting. In this paper, an introduction is made to the history of environmental accounting, and discussion is conducted on the trend of environmental accounting in China. The current situation in China, where an＂economical society＂ and＂circulation economy＂ are being promoted, renders it especially impertant for us to carry out research on Chinese environmental accounting.