论环境管理会计

Discussions on Environmental Management Accounting

如何利用环境财务会计信息为企业内部管理层进行经营决策、投资决策服务是环境管理会计的研究内容。目前 ,国内有关环境管理会计的研究还很欠缺。从环境成本的核算与管理 ,环境投资决策分析及环境业绩评价 3方面对环境管理会计的核心内容进行了探讨。

The research content of environmental management accounting is how to take advantage of environmental financial accountings information helping companys managers do decision-making of management and inverstment. At present, the researches on environmental management accounting is very deficient. In this paper, the body content of environmental management accounting is discussed, based on the three aspects, such as the processing and managing of environmental cost, decision-making analysis of environmental investment and environmental performance estimation.