关于环境会计信息披露的设想

Assumptions on the Information Disclosure of Environmental Accounting

环境会计是现代会计的一个新兴分支。构建环境会计、实现环境会计信息披露是会计学愈益成熟的结果,是会计工作发挥更大的社会作用和走向可持续发展之路的重要标志。构建环境会计具有坚实的理论和现实基础。由于会计学特别是现代会计理论和方法的快速发展,由于环境经济学和发展经济学的日益成熟,构建环境会计、实现环境会计信息披露已经具备了足够的理论、思想指导和技术方法上的支持。

Environmental accounting is a fresh branch of modern accounting. The establishment of environmental accounting and the realization of information disclosure of it is the fruit of the daily ripening accounting. It is also an important symbol of the growing social significance of accounting and its marching toward sustainable development. With the rapid development of accounting, especially modern accounting theories and methods, and the maturity of environmental economics and development economics, the establishment of environmental accounting and the realization of information disclosure of it has acquired sufficient theoretic, ideological, and technical support, as well a firm base of theory and reality.