企业环境会计的基本概念与作用

Basic Concept and Effect of Corporate Environmental Accounting

企业环境会计 ,作为会计学的一个分支 ,在国内外会计界还是一个崭新的概念和实务 ,至今没有公认的准则对环境会计的实务进行规范。这里简要介绍了环境会计的背景及基本概念。

Corporate Enviromental Accounting, as a branch of accounting, is still a new concept and practice in accounting professions. Up to now, there is no consensus regarding what should be included in the accounts. In this paper, the history of environmental accounting and its associated concepts are introduced. Based on the analysis and reviews of the international examples, the roles that corporate environmenatl accounting has played in corporate internal decision making are discussed.