论文部分内容阅读
中国经济的迅猛发展,致使国内环境污染情况愈演愈烈,无限制的开采自然资源以及大规模的环境污染现象层出不穷,这种现象导致我们生存的自然环境越来越差。公众请求奉行健康环境会计制度的呼声日渐升高。企业的生产经营活动是造成自然环境污染最为严重的原因之一,因此由企业为环境的污染负责任理所当然。环境意识必须渗透到企业生产经营的各个领域,将环境控制项目归入财务核算体系已经成为必然。在环境管理进程中会产生对生产经营和财务状况有巨大影响的,与环境支出与收益相关的财务处理,,这就使得企业必须在进行财务核算时加入环境财务信息披露的相关信息,增进对环境污染与财务核算关系的探究,增进环境财务信息的更快进步,同时也有助于化解日益严重的环境污染矛盾。
The rapid development of China’s economy has led to intensified domestic environmental pollution, unrestricted exploitation of natural resources and massive environmental pollution. This phenomenon has led to the deterioration of the natural environment in which we live. The public demand for the implementation of the health environment accounting system increasingly louder and louder Production and business activities of enterprises are one of the causes of the most serious pollution to the natural environment. Therefore, it is right for enterprises to take responsibility for environmental pollution. Environmental awareness must be permeated into all areas of production and operation of enterprises. It is inevitable that environmental control projects should be included in the financial accounting system. In the environmental management process will have a huge impact on the production and operation and financial status, and environmental expenditures and earnings related to financial processing, which makes the enterprise must be included in the financial accounting information on environmental financial disclosure, to improve the Environmental pollution and financial accounting to explore the relationship, improve environmental finance more rapid progress, but also help to resolve the increasingly serious environmental pollution contradictions.