和谐社会背景下环境会计理论基础探讨

Theoretical Basis of Environmental Accounting in Harmonious Society

本文阐述了现有的环境会计理论基础,即环境资源价值理论、经济的外部性理论、资源寿命周期理论、物质流转理论、社会责任理论和可持续发展理论的要义与贡献,分析这些理论在新形势下作为环境会计理论基础的局限性。同时,在构建和谐社会的时代背景下,文章还提出了环境会计新的理论基础——和谐理论,并以和谐理论为指导,设计了环境会计和谐理论的计量模型,创新了企业生产经营决策理念,以期为我国环境会计的发展提供更好的理论支持。

This paper explains the contemporary connotation and contribution of the environmental accounting theory, including the concepts of environmental resources value, economic extemality, life cycle, material circulation, social responsibility accounting, and sustainable development. After analyzing the limitation of these theories in the new age, the authors propose the harmonious theory as a new theoretical basis for environmental accounting. Guided by the harmonious theory, the authors designed an econometric model and innovated the concept of enterprise production and management decision-making. The example illustrated a better theoretical support to the development of environmental accounting.