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随着全球对生态环境的重视程度不断提升,在继社会责任会计、环境会计后,生态会计通过其独特的方法为人们提供有用的环境信息,生态会计的引入是实现经济可持续发展,获取企业长期竞争力的需要。基于此,从生态会计的产生背景出发,阐述生态会计的研究内容,并对其现状和问题作相关分析,同时就构建我国企业生态会计谈一点粗浅看法。
With the increasing emphasis on the ecological environment in the world, following the social responsibility accounting and environmental accounting, eco-accounting provides people with useful environmental information through its unique method. The introduction of eco-accounting is to achieve sustainable economic development and access to enterprises Long-term competitive needs. Based on this, starting from the background of the emergence of ecological accounting, this paper elaborates the research content of ecological accounting, and makes a related analysis of its status quo and problems. At the same time, it discusses the construction of our country’s enterprise ecological accounting.