论文部分内容阅读
环境会计的计量是针对经济活动造成环境污染而使环境服务功能质量下降的代价。但是环境会计针对的是更为难以计量的自然资源,如何更好的计入企业日常的账务、规范研究与实证研究相结合成为了环境会计发展的一大阻力。在可持续发展的要求下,宏观环境会计报告所提供的信息,是各级政府制定本地区经济发展规划的重要依据。
The measurement of environmental accounting is the cost of reducing the functional quality of environmental services in response to environmental pollution caused by economic activities. However, environmental accounting is more difficult to measure the natural resources, how to better account for the day-to-day accounts of enterprises, standardized research and empirical research combined to become a major obstacle to the development of environmental accounting. At the request of sustainable development, the information provided by the macro environment accounting report is an important basis for the governments at all levels in formulating the economic development plan for the region.