可持续发展管理会计目标探索

Research on the object for management accounting for sustainable development

可持续发展管理会计是现代管理会计的一个新领域。基于企业角色的转换，本文系统阐述了企业生态环境责任目标的内涵和外延，提出了可持续发展管理会计的三层次目标体系，并认为可持续发展管理会计目标与企业的生态环境责任目标是协调一致的，旨在认定和解除企业的生态环境责任。

Management accounting for sustainable development is a new field. Based on the changing role of the enterprise, this paper makes a systematic analysis for the object of environment liabilities, and brings up the theory of Three Levels Object. The object of management accounting for sustainable development is in harmony with the object of environment liabilities, which is aimed to affirm and eliminate the environment liabilities for the enterprise .