生态会计:发展动态综述与框架体系设计

Ecological Accounting:the Latest Developments and the Design of Framework

党的十八届三中全会提出将生态文明建设摆在突出地位,而生态文明建设离不开会计与会计信息的支撑,当前生态会计的研究契机已成熟。本文系统回顾了生态会计研究的发展历程,按文献发展脉络阐述国内外相关研究动态,尝试从生态学角度界定生态会计核算范围,将生态会计分为微观生态会计与宏观生态会计,且基于核算、评价、决策及控制四个维度设计生态会计研究框架,最后提出从集成多学科理论、吸收国外先进理念以及丰富研究方法出发推动我国生态会计研究进一步发展。

Since the latest meeting, in November, of China's powerful 18 th Central Committee, the focus on construction of ecological civilization and related accounting information has gained its popularity in China, thus the research opportunity of ecological accounting is ripe. In this paper, the situation of related research at home and abroad was presented, and we try to define the ecological accounting and design the framework in four dimensions which are accounting, evaluation, decision and control from the perspective of ecology. The ecological accounting is divided into micro ecological accounting and macro ecological accounting. Finally, the author puts forward some suggestions to promote the further development of China's ecological accounting, such as realizing the integration of multidisciplinary, absorbing the foreign advanced theory with purpose, and enriching the related research methods.