可持续性发展会计研究评述

To Review on Study of Sustainability Accounting

为解决组织活动产生的诸如环境污染、资源利用率低下等问题,使其承担更大的经济、社会和环境责任,促进人类社会可持续发展,会计理论界从会计视角展开了可持续发展会计的理论与实践研究。尽管正式提出可持续发展会计概念距今仅有十几年的时间,理论研究还没有系统性、实践操作还不完善;但是了解现有理论成果具有重要的现实意义。在对国内外可持续发展会计研究的概述与对比中,以整体把其发展趋势,并对我国可持续发展会计理论建设提供若干建议。

To solve issues such as environmental pollution and low resource-utilizing efficiency caused by organizations and make them more responsible for economical, social and environmental development, accounting theorists make a study of sustainability accounting theory and practices in an accounting perspective. Although it has been only more than a decade since sustainability accounting was conceptualized and present theory structure is not perfectly systematic and practical, it is of great significance to understand findings in current research, In this article we try to comprehend its developmental trend through description of and comparison between foreign and domestic researches, and then give suggestions for its future development in our country.