环境会计的计量与信息披露模式研究

Research of the Environmental Accounting’s Calculation and the Information Disclosure’s Model

随着经济的发展和环境问题的日益突出,企业的环境经济活动已纳入企业的财务评价体系。环境会计就是适应这种需求而诞生的新兴会计学科。环境会计所要解决的一个重要问题是如何将其转化为会计指标,以便对其进行确认、计量和披露。

With the economic growth and the increasingly prominent environmental problem, the enterprises’ environmental economic activities have been put into the enterprises’ financial appraisal system. Environmental accounting is just the new-born accounting branch which suits this demand. One of the important problems which will be solved by the environmental accounting is how to translate it into the accounting index in order to confirm, calculate and disclose it.