环境会计特点、“宏观-微观”共振型企业环境会计可行性分析

Environment accounting characteristics "macro-micro" resonance type enterprise environment accounting feasibility analysis

环境问题引发会计学科的发展,我国环境会计的研究有很大进展。文章概括了我国环境会计研究现状及实施情况,通过对环境会计特点的分析,说明现行环境会计实务研究中存在的问题,认为"宏观-微观"共振模式是我国环境会计可行的方法。

Environmental problems caused by the development of accounting science. Research on environ- mental accounting in theory and practice research in our country have made great progress since the 90＇s last century. This paper summarizes the current situation of China＇s environmental accounting research and implementation, illustrates the existing problems in the research of environmental accounting by the analysis of the features of environmental accounting. A feasible solution to China＇s environmental accounting is the practical operation of accounting information integrationofmacro - micro resonance type.