摘要
随着全球环境问题日益严峻，可持续发展战略已成为各国政府和企业关注的核心议题，而环境会计作为连接经济活动与环境保护的重要工具，其实施效果备受关注。本研究旨在探讨环境会计在推动可持续发展中的具体作用及成效，通过构建多维度评估体系，结合定量与定性分析方法，选取典型行业样本进行深入研究。研究发现，环境会计的引入显著提升了企业的环境成本核算能力，并促进了资源利用效率的优化；同时，其信息透明度的提高为企业外部利益相关者提供了重要决策依据。此外，研究创新性地提出了基于环境绩效改进的动态评估模型，揭示了环境会计与企业长期价值创造之间的内在联系。研究表明，环境会计不仅能够量化环境影响，还能有效引导企业向绿色低碳方向转型，为政策制定者提供科学依据。本研究的主要贡献在于明确了环境会计在可持续发展框架下的关键角色，并为完善相关制度设计提供了理论支持与实践参考，进一步推动了环境管理与经济发展的协同效应。
关键词：环境会计；可持续发展；环境成本核算；信息透明度；动态评估模型
Abstract
As global environmental issues become increasingly severe, sustainable development has emerged as a core concern for governments and enterprises worldwide. Environmental accounting, as a crucial tool linking economic activities with environmental protection, has drawn significant attention regarding its implementation effectiveness. This study aims to explore the specific roles and achievements of environmental accounting in promoting sustainable development. By constructing a multi-dimensional evaluation system and integrating both quantitative and qualitative analysis methods, this research conducts an in-depth investigation using typical industry samples. The findings indicate that the introduction of environmental accounting has substantially enhanced enterprises' capabilities in environmental cost accounting and promoted the optimization of resource utilization efficiency. Moreover, the increased information transparency provides critical decision-making references for external stakeholders. Additionally, this study innovatively proposes a dynamic evaluation model based on environmental performance improvement, revealing the intrinsic connection between environmental accounting and long-term corporate value creation. The research demonstrates that environmental accounting not only quantifies environmental impacts but also effectively guides enterprises toward green and low-carbon transformations, offering scientific support for policymakers. The primary contribution of this study lies in clarifying the pivotal role of environmental accounting within the fr amework of sustainable development and providing theoretical support and practical references for refining relevant institutional designs, thereby further advancing the synergistic effects between environmental management and economic development.
Keywords：Environmental Accounting; Sustainable Development; Environmental Cost Accounting; Information Transparency; Dynamic Evaluation Model
目 录
摘要 I
Abstract II
一、绪论 1
(一) 环境会计与可持续发展的背景分析 1
(二) 国内外研究现状综述 1
(三) 研究方法与技术路线 2
二、环境会计的理论基础与实践框架 2
(一) 环境会计的核心概念界定 2
(二) 可持续发展战略下的环境会计框架 3
(三) 环境会计实施的关键要素分析 3
三、环境会计在企业层面的实施效果评估 4
(一) 企业环境成本核算的效果分析 4
(二) 环境信息披露对企业绩效的影响 5
(三) 环境会计对企业可持续发展的作用 5
四、环境会计在区域与政策层面的实施效果研究 6
(一) 区域环境管理中的会计工具应用 6
(二) 政策支持对环境会计实施效果的影响 6
(三) 环境会计推动区域可持续发展的路径 7
结 论 9
参考文献 10
