环境管理会计目标:基于逻辑起点的阐释

Explanation of the Objective of Environmental Management Accounting Based on Logical Starting Point

环境管理会计是管理会计与环境管理融合而成的新兴交叉领域。本文详细阐析了环境管理会计目标所具备的基本特征,并基于逻辑起点视角分析了环境管理会计目标在其理论结构中所处的地位和作用。以环境管理会计目标为逻辑起点,有利于建立首尾一贯、逻辑严密的环境管理会计理论体系,从而真正推导出其他抽象的环境管理会计范畴。

Environmental Management Accounting （EMA） is a new interdisciplinary field integrating management accounting with environmental management. The paper gave a minute elaboration about the essential features of the objective of EMA, and analyzed the status and effect on the theoretical frame of EMA based on a logical starting point. Taking the objective of EMA for the logical starting point is helpful to build a coherent and logical EMA theoretical system, thereby deduce other abstract categories of EMA.