摘要
生态文明制度建设离不开会计与会计信息,同时也对会计提出了新的要求。在政府层面,排放权交易、环境税和生态补偿机制建设都需要借助会计确认和计量方法作为计价基础。在企业层面,环境会计正在转向生态会计,以计量和管理企业对生态环境的影响。在社会层面,政府与企业的环境信息公开有助于建立起生态文明制度建设中的对话合作机制。
The institutional construction of eco- civilization cannot be seperated from accounting and accounting information,while it requires further development of accounting. From government perspective,emission trading,environment tax,and eco- compensation system are all relying on recognition and measurement in accounting to provide valuation basis. From firm perspective,environmental accounting is turning to eco- accounting to measure and manage the impacts of business on eco- environment. From social perspective,environmental information opening will help to establish the dialogue and cooperation mechanism in eco- civilization.
出处
《会计研究》
CSSCI
北大核心
2014年第7期12-17,96,共6页
Accounting Research
基金
国家自然科学基金(71072125
71272214)
中央高校基本科研业务费专项资金(暨南跨越计划12JNKY003)
广东省人文社科重点研究基地(2012JDXM_0011)的资助
