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以环境为代价的粗放型经济发展已经不适应我国经济的新常态,解决环境问题是环境会计建立和发展的根本动因。在资源供给侧结构性改革更加精细化的背景下,淮河流域经济的发展方式整体上仍处于粗放型。本文将从中微观层面的会计主体角度来探讨淮河生态经济带实施的环境会计,从已有学者构建出的环境会计确认、计量、记录等框架设计来摸索适合淮河流域的核算体系,探究其对区域经济可持续发展的意义,为淮河流域其他城市的环境会计核算提供参考。
The extensive economic development at the expense of environment has not adapted to the new normal of our economy. Solving the environmental problem is the fundamental motivation for the establishment and development of environmental accounting. In the context of a more refined structural reform of the supply side of resources, the economic development of the Huaihe River Basin as a whole is still extensive. This article will discuss the environmental accounting in the Huaihe River eco-economic zone from the perspective of the accounting subjects at the micro and micro level, and explore the suitable accounting system for the Huaihe River Basin from the framework design of environmental accounting confirmation, measurement and record built by the existing scholars, The significance of sustainable economic development provides references for environmental accounting in other cities in the Huaihe River Basin.