环境会计与企业可持续发展

The sustainable development of environmental accounting and enterprise

文章分析了企业的环境责任以及传统会计面临的挑战,介绍了环境会计的含义、产生和发展。论述可持续发展与环境会计的关系及对会计学理论体系的新突破,提出了环境会计在可持续战略下的新视野,并进一步从我国企业环境信息披露实务操作中存在的问题入手,分析原因,提出了相应的对策及建议。

With the rapid development of economy, the crises between natural resources and enterprise sustainable development have become more serious. And the environmental accounting arose as a part of modem accounting just in the background of sustainable development. This paper analyzes the environmental responsibility and the chal-lenged what the traditional accounting facing, then introduces the meaning, emerge of environmental ac counting and its progress. By discussing the relation between sustainable development and environmental accounting, the new vie-wing of accounting in the circumstance of sustainable development, latest breakthroughs in the ield of accounting theory are then presented. In the end, this paper analyzes the reason of problem in the practice and puts toward a se-ries of advices to ameliorate and develop the enterprise＇ s environmental accounting information disclosure.