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目前我国经济发展中的环境问题非常严峻,各种水污染、土地污染、海洋污染事件时常见诸报端,就连我国一线城市的空气也不时出现雾霾天气,严重影响了我国民众的生活质量。而这其中与企业不注重环境污染等外部性问题有很大关系,我国社会对于企业忽视环境污染和环境维护问题已经非常重视,环境计量问题刻不容缓。本文通过对中外环境会计发展现状进行对比,深入的分析我国现阶段环境会计的现状,从多方面阐述我国环境会计在实施过程中存在的问题,同时也提出了一些能够有效解决这些问题的策略,希望我国的企业能够借鉴。
At present, the environmental problems in China’s economic development are very serious. Various types of water pollution, land pollution and marine pollution incidents have often been reported in the newspapers. Even the air in the first-tier cities of our country has been hazy and misty from time to time, seriously affecting the quality of life of our people. However, there is a great relationship between these issues and the fact that enterprises do not pay attention to the issue of externalities such as environmental pollution. Our country attaches great importance to enterprises neglecting environmental pollution and environmental protection, and environmental measurement is an urgent matter. By comparing the status quo of environmental accounting in China and other countries, this paper deeply analyzes the present situation of environmental accounting in our country, expounds the existing problems of environmental accounting in our country from many aspects, and proposes some strategies to solve these problems effectively. I hope our business can learn from.