可持续发展会计初探

Probe of Sustainability Accounting

可持续发展概念的提出对传统会计的理论与核算内容等方面提出了诸多的挑战。从可持续发展的概念出发,探讨和分析了在可持续发展概念框架下,传统会计所存在的诸多问题,如会计主体假设和成本价值补偿等问题,对建立可持续发展会计对传统会计产生的积极影响进行了充分的论述。

Since the concept of Sustainable development has been proposed , traditional accounting theories have faced more and more challenges which include accounting entity hypothesis and cost compensation on accounting theory and account contents. Based on the concept of sustainable development, this paper has discussed and analyzed some emerging problems of the traditional accounting. At last the paper fully applies the positive impact of the construction of the sustainability accounting on the traditional accounting.