环境会计在企业的应用研究

环境会计在企业的应用研究
 
摘  要：随着人们的环保意识不断提高，世界经济发展所带来的环境问题已经成为世界各国经济发展过程中所必须予以认真面对的重要问题。人们在对传统发展模式进行反思的'过程中已经充分认识到，企业是社会经济发展的中坚力量，但其生产经营活动也是导致环境污染的最为重要的原因之1，企业应该对环境保护承担不可推卸的责任，企业必须在实施可持续发展战略中发挥积极主动的作用。在这样的大背景下，企业如何自处已成为企业管理者们所要关心的头等大事。本文从环境会计的定义、目标和假设出发，从现实的角度深刻剖析了企业采用环境会计的迫切性，并对企业采用环境会计所面临的会计要素的确认和计量问题提出了1些建议，在此基础上提出了在企业中采用环境会计报表和对企业的环境会计进行评价的具体措施。

关键词：企业；环境会计；会计要素；应用研究

Environmental Accountant in Enterprises Applied Research
 
Abstract: With the unceasing enhancement of the awareness of environmental protection of people. All countries have to face the environmental problem seriously brought by the economic development, People have fully realized that the producing and operating activities of enterprises is one of the most important factors that lead to environmental pollution. Enterprises are the nucleas of economic development of society, and enterprises should undertake the responsibity of environmental protection which can not be shirked, and they should also play an acttive role in the implemention process of sustainable developmental strategy. Under such big background, how enterprises run has became the most important event that enterprenurs concern. Beginning with definition objectives and hypothes is of environmental accounting from the angle of reality and give some humble suggestion on the confirmation and messurment of accounting elements which enterprises will face while adopting environmental thesis also give concrete measures of adopting environmental accountant in enterprises and evaluating environmental account on this basis.

Keywords: Enterprise；Environmental accountant；Eccountant essential factor ；Applied research