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随着环境问题被人们关注程度的不断提高,环境成本会计逐渐走入人们视野,环境成本会计在实践中都还存在很多问题:如没有会计准则规定、企业管理者不重视等等问题。尽管如此,环境成本会计是全球一个不能逆转的大趋势,很多企业也顺应这个潮流,主动开展环境成本会计。本文以日本松下集团的环境成本报告为例,分析了企业环境成本、利益和业绩的对外披露。在此基础上,对现代企业的环境会计实务从政府角度和企业角度提出了一些改进建议。
With the increasing concern of the environment, the accounting of environmental costs has gradually come into view. There are still many problems in the accounting of environmental costs: in the absence of accounting standards and the failure of the managers of enterprises to wait and so on. In spite of this, environmental cost accounting is an irreversible trend in the world. Many enterprises follow this trend and take the initiative to carry out environmental cost accounting. Taking Japan’s Matsushita Group’s environmental cost report as an example, this paper analyzes the external disclosure of environmental costs, benefits and performance of enterprises. On this basis, some suggestions on improving the environmental accounting practice of modern enterprises are put forward from the perspectives of the government and enterprises.