中国环境会计研究：历史、现状与未来——基子《会计研究》发表的环境会计论文的实证分析与理论评述

Research on Environmental Accounting in China： History, Status Quo and Future——Theoretical Evaluation and Empirical Analysis Based on Paper about Environmental Accounting Published in Journal of Accounting Research

本文通过封1995—2005年发表在《会计研究》上的环境会计论文的分析，揭示了中国环境会计研究的历史轨迹和现状。结果表明：十年来学术界对环境会计领域的研究重视不够；2001年底环境会计专题研讨会的召开掀起了2002年的研究高潮；目前的环境会计研究取得了一定成果，但仍处于初期探索阶段，存在研究视角不清、专业术语混用、实证研究相对缺乏、环境管理会计领域的研究比较薄弱等问题。最后对未来的努力方向提出了建议。

Using standard study and empirical analysis method to analyze the paper published in Journal of Accounting Research in recent 10 years, we disclosed the research history and status quo in environmental accounting. The findings show that the learning circles don＇t attach much importance to the environmental accounting, and the year of 2002 is the research peak. We had achieved some achievements but there were still some problems. For example the research angle of view was not clear, the special terms were used confusedly, there were little empirical research, the research in environmental management accounting wasn＇t be attached importance to and the research fruits couldn＇t direct the practice well, etc. At last, the author put forward some advices on the research direction in future.