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随着可持续发展战略的实施,人们生态环境意识的增强,使企业在追求经济效益时,必须重视环境效益。对环境会计的研究也更加重要,本文重点就环境会计与传统会计的差异和环境会计的实施以及环境会计信息的披露进行了探讨。
With the implementation of the strategy of sustainable development, the enhancement of people’s ecological environment awareness enables enterprises to pay attention to environmental benefits when pursuing economic benefits. The study of environmental accounting is also more important. This article focuses on the differences between environmental accounting and traditional accounting, the implementation of environmental accounting and the disclosure of environmental accounting information.