比金融危机更严重的是生态危机。接踵而至的环保灾难警示经济发展应秉持可持续发展理念,向低碳模式转变。现代财务管理也必须以可持续发展作为理论依据,突破传统会计的诸多实务障碍,履行保护环境、消除污染等社会责任。 More serious than the financial crisis is the ecological crisis. The ensuing environmental disaster signals that economic development should uphold the concept of sustainable development and shift to a low-carbon model. Modern financial management must also take sustainable development as its theoretical basis, break through many practical obstacles of traditional accounting, and fulfill its social responsibilities such as protecting the environment and eliminating pollution.