企业环境管理会计核算框架与方法研究

Framework and methodologies on corporate environmental management accounting

企业环境管理会计从环境的角度,将企业的环境影响纳入到环境会计的核算范围之内,构建一些实物型或价值型的环境业绩指标,表达企业对环境造成的影响或损害。本文立足于国际环境会计应用案例,结合财务会计特征和我国目前的环境数据基础,研究提出了中国企业环境管理会计的基本内涵和方法框架,并就如何加强企业环境管理会计的应用进行了讨论。

Corporate environmental management accounting takes considerations of environmental impact and integratescorporate environmental factors into environmental accounting system; meanwhile it could express environmental impact caused by corporations through physical and monetary indicators. Establishing corporate management accounting system is significant for promoting corporate eco-efficiency and environmental performance. This article has reviewed applications of environmental accounting on international level, and proposed fundamental context and framework of corporate environmental accounting based on characteristics of financial accounting and China＇ s environmental data basis. At the end the article also discussed measures on improving corporate environmental management accounting