环境会计目标探讨

Target Discussion on Environmental Accountants

可持续发展论的提出 ,环保意识的增强 ,要求会计创新其研究领域。传统会计目标已不能适应环境变化的需要。我国有必要引进环境会计。环境会计目标体系包括 2个层次 ,其基本目标是实现经济效益、环境效益和社会效益的多目标协调 ;其具体目标是提供环境会计信息和利用环境会计信息。

The Theory of sustainable development was brought forward and the consciousness of environmental protection was built-up, which required that accountants should innovate their field of research. The traditional target of accountants could not meet the needs of environmental change, therefore, it was necessary for China to fetch in some environmental accountants. The target system of environmental accountants included two administrative levels, whose basic target was to realize and coordinate economic benefits, environmental benefits and social benefits; whose specific target was to provide and use the information of environmental accountants.