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可持续发展作为企业一项长期的发展战略,其核心思想就是在发展经济的同时,要注意保护资源和改善环境,使经济发展能够持续进行下去。可持续发展在内容上包含了经济和社会责任、资源与环境的可持续性,在时间上涵盖了过去、现在和未来的经济行为。或有事项是企业在经济活动过程中产生的不确定事项,涉及过去、现在和未来三个时点。笔者认为,或有事项在内容、会计确认、会计计量以及会计信息披露方面都充分体现了可持续发展的内涵。
As a long-term development strategy of enterprises, the key idea of sustainable development is to develop economy while paying attention to protecting resources and improving the environment so that economic development can continue. Sustainability includes content in economic and social responsibility, sustainability of resources and the environment, covering economic behavior of the past, present and future in terms of time. Contingencies are the uncertainties that arise in the course of economic activities of an enterprise, covering the past, present and future three time points. The author believes that contingencies in the content, accounting recognition, accounting measurement and disclosure of accounting information have fully embodied the connotation of sustainable development.