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环境问题的实质就是经济问题,环境风险评价以及相应的管理控制是现代实现可持续发展的主要手段之一,与此同时也是重要的管理学科。在会计思想演进的过程中,会计逐渐参与到全球性可持续发展的问题中,即会计控制思想和行为方面。因此,需要决策层通过环境管理视角来重视环境会计信息,并且学会主动利用会计、审计以及财务控制对公司节能、降耗以及经济活动过程进行有效控制,来解决生态环境产生的相关问题,以降低企业环境风险。本文主要对环境信息视角下的企业环境风险评价与控制进行分析和研究。
The essence of environmental problems is economic problems. Environmental risk assessment and corresponding management control are one of the main means of achieving sustainable development in modern times. At the same time, they are also important management disciplines. In the process of the evolution of accounting ideas, accounting gradually involved in the global problem of sustainable development, accounting control thinking and behavior. Therefore, decision-makers need to pay attention to environmental accounting information from the perspective of environmental management, and learn to take the initiative to use accounting, auditing and financial control to effectively control the company’s energy-saving, consumption reduction and economic activities to solve the problems related to the ecological environment in order to reduce Corporate Environmental Risk. This paper mainly analyzes and studies enterprise environmental risk assessment and control from the perspective of environmental information.