完善排污收费制度与建立企业环境会计的理论分析

Theoretical analysis of the relationship between pollutant emission charge system and firms' environmental accounting

本文在回顾目前环境会计的发展现状的基础上 ,分析了建立企业层次环境会计制度的主要障碍。针对这一问题 ,本文提出通过建立完善排污收费制度 ,可以在现在企业会计基础上建立企业层次上的环境会计 ,分析了这一方式的合理性 ,并提出建立这一制度的基本形式及其重要意义。

In this paper we first reviewed the current situation of the development of environmental accounting and analyzed the main obstacles to build the environmental system under firm level.To resolve this problem,we advanced that it is reasonable to build the environmental accounting under firm level by bettering the principle of pollutant emission charge system.Then we discussion the general form and important significance of this method.