环境会计应用存在问题及对策探讨

Problems for the Application of Green Accounting and the Solution

在绿色意识日益加强的背景下,世界上许多国家已将环境问题纳入会计核算范围。我国在环境会计理论研究和实践方面起步晚,目前还存在很多缺点和漏洞。主要是企业对环境会计信息的披露重视程度不够,利益相关者对环境会计信息需求较少,致使其应用存在很大问题。从根本上改变我国环境会计的现状,应加强环境会计的理论和实践研究,增强环境会计的可操作性,制定环境会计准则和制度,完善环境会计核算和报告,以增强我国环境质量,促进经济的可持续发展。

With the rising popularity of green consciousness, many countries have incorporated environmental problems into financial accounting practices. Domestic researches and practices on environmental accounting are less developed as they were started late. The application of green accounting is difficult since enterprises give no prominence to the disclosure of the accounting information and relative stakeholders have less requirement on it. The current situation of green accounting could be improved by enhancing efforts in researches and practices in ways that raise the operability of environmental accounting, set accounting standard and improve the reporting and accounting system.