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新世纪以来,环境问题对经济发展和生活质量的影响日益受到世界各国的重视,环境会计信息也成为企业持续发展经营、业绩评价和投资决策过程中不可或缺的重要信息。我国对环境会计的研究基本上还处在探索阶段,尚未形成完整的理论体系与实践模式,环境会计准则尚未出台,环境会计的计量体系尚未形成共识。本文对环境会计的计量方法进行分析,希望能对环境会计在我国的发展提供一点参考。
Since the new century, the impact of environmental issues on economic development and quality of life has drawn increasing attention from all over the world. Environmental accounting information has also become an indispensable and important piece of information for enterprises in their sustainable development, performance evaluation and investment decision-making. China’s research on environmental accounting is basically still in the exploratory stage, and a complete theoretical system and practice mode has not yet been formed. Environmental accounting standards have not yet been promulgated, and the measurement system of environmental accounting has not yet reached a consensus. This article analyzes the measurement methods of environmental accounting, hoping to provide a little reference to the development of environmental accounting in our country.