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环境会计是以确认、计量、记录、报告自然资源和环境污染为中心展开的会计研究。将环境会计纳入企业会计核算范围是贯彻科学发展观的需要,正确理清科学发展观与环境会计的关系在当前形势下显得尤为重要,由于环境会计在我国的研究还不够深入,所以还存在一些不足,本文在理解科学发展观和环境会计的基础上,阐述了科学发展观与环境会计的关系以及我国环境会计如何应对科学发展观的要求,同时针对我国环境会计发展的现状提出了一些意见和建议。
Environmental accounting is accounting research that focuses on identifying, measuring, recording, reporting natural resources and environmental pollution. The integration of environmental accounting into the scope of corporate accounting is the need to implement the scientific concept of development. To correctly sort out the relationship between the scientific concept of development and environmental accounting is particularly important in the current situation. Since environmental accounting is not yet sufficiently studied in our country, there are still some On the basis of understanding the scientific concept of development and environmental accounting, this paper expounds the relationship between the scientific concept of development and environmental accounting and how China’s environmental accounting should meet the requirements of the scientific concept of development. At the same time, some opinions and suggestions are put forward according to the current situation of environmental accounting in China Suggest.