环境会计在我国企业的应用问题探析

The application of environmental accounting in Chinese enterprises

随着环境状况的日益恶化,环境会计越来越进入会计学界的视野,且已经逐步成为计量生态资源和自然资源的重要法宝。到目前为止,我国关于环境会计的理论研究进程相对而言有点慢,且环境会计在我国企业的普及和应用也没有达到预期的效果。本文在分析环境会计在我国企业应用存在问题的基础上,提出了若干对策措施,以保证环境会计得以有效实施。

With the deterioration of the environment, environmental accounting has become more and more into the field of accounting, and has gradually become an important magic weapon for measurement of ecological resources and natural resources.So far,the theoretical research of environmental accounting in China is slow,and the popularization and application of environmental accounting in our country has not achieved the desired effect.On the basis of analyzing the problems existed in the application of environmental accounting in our country,this paper puts forward some countermeasures to ensure the environmental accounting is effectively implemented.