浅析现代环境会计的核算模式

Simple Analysis on Accounting Calculating Model under Modern Environment

企业的可持续发展是环境会计建立和发展的基础和前提?而环境会计的存在是企业实施可持续发展战略的客观要求。它是以自然资源耗费应如何补偿为中心而展开的会计,它试图将会计学与环境经济学相结合,通过有效的价值管理,达到协调经济发展和环境保护的目的,因此有必要对企业经营活动进行绿色核算。

Can be said that corporate environmental accounting for sustainable development is the establishment and development of the basis and premise, but the existence of environmental accounting business strategy of sustainable development is the objective requirement.Is should be accounted by the center of how to compensate for the cost of natural resources, is attempts to combine accounting with enviromental economics throngh effective value management to coordinate economic development and environmental preservation, it is essential for enterprise business activities to green calculate.