“一带一路”视域下的政府环境会计研究

Research on Government Environmental Accounting under “The Belt and Road”

"一带一路"建设对环境会计理论与实践的发展提出了全新的要求,环境会计的发展对"一带一路"建设的推进具有助力作用。环境会计具有双会计主体特点,其本质是一种社会责任会计。由于"二次委托"的存在,企业并不具备开展环境会计的主动性,解决"二次委托"问题的关键在于将环境会计纳入政府会计核算的范畴。环境会计对"一带一路"建设的推进具有基础保障与助力作用,而以政府为主导的环境会计标准体系的构建与否决定了这种保障与助力作用的稳定性与强弱,建立一套适合我国国情的环境会计标准体系从而为环境会计实务提供规范指导至关重要。

＂The Belt and Road＂puts forward new requirements for the development of environmental accounting theory and practice,and the development of environmental accounting can facilitate the promotion of ＂The Belt and Road＂. Environmental accounting has a dual accounting subject,which is essentially a social responsibility accounting. Due to the existence of ＂secondary entrustment＂,enterprises do not have to carry out the initiative of environmental accounting,The key to solve the problem of ＂secondary entrustment＂is to bring environmental accounting into the scope of government accounting. Environmental accounting plays a fundamental role in ensuring and assisting the promotion of ＂The Belt and Road＂,and the government-led environmental accounting standards system construction or not determines the security and the stability of power and strength,establish a set of suitable for the situation of China＇s environmental accounting system provides standard is very important to guide the thought environment accounting affairs.