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所谓环境会计(又称绿色会计)是以货币为计量单位,以有关法律、法规为依据,研究经济发展与环境之间的关系,计量与记录环境治理、开发、利用的成本费用,评估环境绩效及环境活动对企业财务成果影响的一门新兴学科。简言之:环境会计系将现有企业环境活动对财务的影响,用一套会计制度予以衡量、处理、揭示。美国注册会计师协会提出环境会计应该能够具有以下功能:认识及寻找减低对环境造成负面影响的部分;从传统会计制度中找出与环境相关的成本与收益;采取
The so-called environmental accounting (also known as green accounting) is the monetary unit of measurement, based on relevant laws and regulations, to study the relationship between economic development and the environment, measure and record the cost of environmental governance, development, utilization costs, assess environmental performance And environmental activities on the financial results of a new emerging disciplines. In short: the Department of Environmental Accounting measures the financial impact of the existing corporate environmental activities using a set of accounting systems to measure, process and disclose. The American Institute of Certified Public Accountants proposed that environmental accounting should be capable of: recognizing and finding ways to reduce the negative impact on the environment; finding the costs and benefits associated with the environment from the traditional accounting system;