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以习总书记为核心的领导人已经意识到了环境问题的重要性,并表示我国原有的发展方式必须改变。“生态文明建设”在党的十八大报告中初次划入我国发展的总体布局。随着经济社会对环境问题的日益重视,环境会计也成为了业内关注的话题。本文对美日两国环境会计的相关制度进行列举,希望通过美日两国的相关经验来完善我国环境会计信息披露制度。
The leadership centering on General Secretary Xi has realized the importance of environmental issues and said that the original mode of development of our country must be changed. “Ecological Civilization ” in the 18th National Congress of the CPC for the first time into the overall layout of development in our country. With economic and social attention to environmental issues, environmental accounting has also become a topic of concern to the industry. This article enumerates the relevant systems of environmental accounting in the United States and Japan, and hopes to improve the system of environmental accounting information disclosure through the experience of the United States and Japan.