论可持续发展与环境会计

经济的发展,总是会对其所在地区环境产生这样或那样的影响。要维持社会经济持续稳定健康快速发展,必须通盘考虑其对环境产生影响的类型及其影响力的大小。本文在前人研究的基础上,阐述了可持续发展理论对环境会计计量和报告的影响,建立了一个环境信息计量和报告的理论模型,以模型揭示了可持续发展与环境会计之间的关系,最后对可持续发展下环境会计理论发展的特点和趋势进行了有益的探讨。

Economic development always has divers influences on local environment. To maintain sustainable,steady,and healthy development of society and economy,it is imperative to take its impacts on environment type and extent into comprehensive consideration.On the basis of others＇ research,this paper elaborates the effect of sustainable development theory on accounting measures and reporting,and establishes a theoretical model of environmental economic information measure and report,which reveals the relationship between sustainable development and environmental accounting.Finally,the paper explores the characteristics and the trend of environmental accounting theory development in the context of sustainable development.