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在经济大战愈演愈烈的今天,我们赖以生存的环境也随着经济的发展受害至深,环保工作的实施已是迫在眉睫。随着世界各国对环境问题越来越重视,使得会计领域认为,应该对环境有关的成本、收入和利益进行确认,而传统的会计却不能充分的提供这方面的信息,为了能够解决这个问题,环境管理会计逐渐开始受到重视。我国对环境会计的研究起步较晚,直到20世纪80年代末才引进环境会计理论,90年代才逐渐开展了对“绿色GDP”的研究,进而延伸至环境会计理论体
As the economic war intensifies today, the environment we rely on for survival has also suffered as a result of economic development. The implementation of environmental protection work is now imminent. As countries in the world pay more and more attention to environmental issues, the accounting field believes that environmental costs, incomes and benefits should be recognized. However, traditional accounting can not provide sufficient information in this respect. In order to solve this problem, Environmental management accounting gradually began to receive attention. The study of environmental accounting in China started late, and it was not until the late 1980s that environmental accounting theory was introduced. Only in the 1990s did the research on “green GDP” gradually spread to environmental accounting theory