国家治理现代化视阈下我国环境会计改革与发展策略研究

Reform and development strategy of China’s environmental accounting from the perspective of national governance modernization

环境会计的本质是向政府管理机构、投资者、债权人等环境利益关系人提供有关报告主体对其环境受托责任的履行情况以及其他有用的决策信息。环境会计作为生态文明建设的基础工具,不仅影响到生态文明建设的进程,也会对国家治理产生重要影响。基于国家治理现代化的视角,以受托责任观为切入点,阐述环境会计通过市场、社会和政府三种治理模式影响国家本体维度、横向维度和纵向维度治理的作用机制;依托生态文明治理理论,分析环境会计对国家治理现代化的影响机理,并在此基础上提出环境会计改革的思路和发展路径,丰富和补充了国家治理的相关研究,拓展了环境会计的研究范围,对指导生态文明建设和未来环境会计改革和发展具有重要的理论和实践意义。

The essence of environmental accounting is to provide relevant information about the performance of the reporting subject’s environmental fiduciary responsibility and other decisions to environmental stakeholders such as government management agencies,investors and creditors.As the basic tool of ecological civilization construction,environmental accounting information not only affects the process of ecological civilization construction,but also has an important impact on national governance.Based on the perspective of the modernization of national governance,this paper takes the view of fiduciary responsibility as the starting point,and expounds the mechanism of environmental accounting affecting national ontology dimension,horizontal dimension and vertical dimension governance through the three governance modes of market,society and government.Relying on the theory and content of ecological civilization governance,this paper analyzes the influence mechanism of environmental accounting on the modernization of national governance,and puts forward the thinking and development path of environmental accounting reform on this basis.This paper enriches and supplements the research literature on national governance,expands the research scope of environmental accounting,and has important theoretical and practical significance for guiding the construction of ecological civilization and the reform and development of environmental accounting in the future.