摘 要
随着全球环境问题日益严峻，企业面临的可持续发展挑战愈发突出，环境会计作为连接经济活动与环境保护的重要工具，逐渐成为学术界和实务界的关注焦点。本研究旨在探讨环境会计在企业可持续发展中的作用及其实践路径，通过文献分析、案例研究及实证调查相结合的方法，系统梳理了环境会计的理论框架，并深入剖析其在企业决策、资源配置及社会责任履行中的关键功能。研究发现，环境会计不仅能够量化企业的环境成本与效益，还为管理层提供了科学的决策依据，同时增强了利益相关方对企业环境表现的信任度。此外，本研究选取了多个行业代表性企业进行案例分析，揭示了环境会计在实际应用中的具体模式及其对企业绩效的影响机制。研究表明，环境会计的应用显著提升了企业的环境管理效率和经济效益，促进了资源节约型和环境友好型发展模式的形成。本研究的创新点在于首次构建了基于多维度评估的环境会计实践模型，并提出了适用于不同类型企业的实施路径，为企业推进可持续发展战略提供了理论支持和实践指导。研究成果对完善环境会计体系、推动企业绿色转型具有重要参考价值，同时也为政府制定相关政策提供了有益启示。
关键词：环境会计；企业可持续发展；环境成本效益；决策支持；绿色转型
Abstract
As global environmental issues become increasingly severe, the sustainability challenges faced by enterprises have become more prominent. Environmental accounting, as an essential tool linking economic activities with environmental protection, has gradually become a focal point of both academic and practical interest. This study aims to explore the role of environmental accounting in corporate sustainability and its practical implementation pathways. By integrating literature analysis, case studies, and empirical investigations, this research systematically reviews the theoretical fr amework of environmental accounting and provides an in-depth analysis of its critical functions in corporate decision-making, resource allocation, and the fulfillment of social responsibility. The findings indicate that environmental accounting not only quantifies the environmental costs and benefits of enterprises but also offers scientific decision-making support for management while enhancing stakeholders' trust in corporate environmental performance. Furthermore, this study conducts case analyses of representative enterprises across multiple industries, revealing specific application patterns of environmental accounting and their mechanisms of influence on corporate performance. The research demonstrates that the application of environmental accounting significantly improves environmental management efficiency and economic benefits, promoting the formation of resource-conserving and environmentally friendly development models. A key innovation of this study lies in the construction of a multidimensional evaluation-based practice model for environmental accounting, along with the proposal of implementation pathways tailored to different types of enterprises, thereby providing theoretical support and practical guidance for advancing corporate sustainable development strategies. The research outcomes hold significant reference value for refining the environmental accounting system and driving corporate green transformation, as well as offering valuable insights for government policy formulation.
Keywords: Environmental Accounting; Enterprise Sustainable Development; Environmental Cost Benefit; Decision Support; Green Transformation
目 录
一、绪论 1
（一）环境会计与企业可持续发展的研究背景 1
（二）环境会计在可持续发展中的意义分析 1
（三）国内外环境会计研究现状综述 1
（四）本文研究方法与创新点探讨 2
二、环境会计的基本理论与框架构建 2
（一）环境会计的核心概念与内涵解析 2
（二）环境会计的理论基础与发展历程 3
（三）环境会计信息的披露机制研究 3
（四）环境成本核算体系的构建与应用 4
（五）环境绩效评价指标的设计与优化 4
三、环境会计对企业可持续发展的促进作用 5
（一）环境会计对资源利用效率的提升作用 5
（二）环境会计在污染治理中的经济价值体现 6
（三）环境会计对企业绿色转型的推动作用 6
（四）环境会计在社会责任履行中的实践意义 7
（五）环境会计对长期经济效益的影响分析 7
四、环境会计在企业可持续发展中的实践路径 7
（一）环境会计在企业战略规划中的应用实践 8
（二）环境会计在运营环节中的具体实施方法 8
（三）环境会计在财务决策中的支持作用研究 9
（四）环境会计信息披露的改进措施探讨 9
（五）环境会计实践中的挑战与应对策略 10
结论 10
参考文献 12
致 谢 13
