试论环境会计的特征

On The Definition and Characteristics of Environmental Accounting

环境会计是一门新兴的会计分支。环境会计是以可持续发展为目标,综合运用会计学和相关学科的基本原理和方法,对企业发生的有关的环境活动所作的会计反映和控制,它具有宏观目标与微观目标的协同性、学科性质的交叉综合性、确认和计量的社会性与复杂性、核算结果的近似性、表达形式的多样性和丰富性等特征。

Environmental accounting is a new area of research which, based on the available principles and methodology of accounting and its correlated subjects and developing by the aim of sustainable development, tries to reflect and control the environmental actions of accounting in enterprises. It is characteristic of cooperation between microscopic and macroscopic aims, identification as an interdisciplinary subject, socialization and complication in confirmation and measurement, approximation in the result of accounting, multiplicity and abundance in expression.