我国农业环境会计研究的必要性分析

An Analysis of the Necessities of the Agricultural Environmental Accounting Study in China

从四个角度分析了农业环境会计研究的必要性:一是环保运动、国际组织和协定关于促进可持续的农业和农村发展的要求为农业环境会计的研究提供了精神支持和理论依据;二是农业环境面临的严峻形势和农产品参与国际竞争是农业环境会计研究的外在要求;三是传统农业会计的缺陷是农业环境会计研究的内在要求;四是提高农业企业的环境意识,促进农业生态系统的保护。

Four necessities of the agricultural environmental accounting study are expounded as the following： Environment Protecting Movements, international organizations and international agreements all require that sustainable agricultural development and rural development be promoted; Agricultural environment is facing a severe situation and agricultural products have to join in international competition; Flaws exist in traditional agricultural environmental accounting; Environmental awareness in agricultural industries must be strengthened and protection of agricultural ecological system must be promoted.