环境管理会计的产生与发展——从各利益相关者在环境管理会计的发展中扮演的角色谈起

On the Existence and Development of Environmental Management Accounting(EMA)

环境管理会计的产生已经有10余年了,随着环境问题的日益严重以及可持续发展的进一步深入,环境管理会计必将得到更进一步的发展。从政府、会计职业界、学术机构、企业、社会公众5个方面分析了环境管理会计的产生与发展;并对环境管理会计国际合作的主要形式———环境管理会计协会进行了介绍。

Environmental management accounting(EMA) has existed for more than ten years. Along with the prominence of environment problems and sustainable development, EMA will have a farther development. This paper analyzes the emergence and development of EMA from five aspects, which are government,accounting professional, academic institute, corporation, public, and introduces several EMAN which can be seen now.