摘 要
随着全球环境问题日益严峻，企业面临的可持续发展压力不断加大，环境会计作为一种新兴的管理工具逐渐受到关注。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价值，通过文献分析与案例研究相结合的方法，系统梳理了环境会计的理论框架，并选取典型企业进行深入剖析。研究表明，环境会计不仅能够帮助企业量化环境成本和收益，还为制定科学的环境管理决策提供了重要依据。同时，环境会计的应用有助于提升企业的环境绩效，增强其社会责任形象，从而实现经济效益与环境效益的双赢。本研究的创新点在于将环境会计的具体实施路径与企业可持续发展战略紧密结合，提出了适应不同行业特点的环境会计应用模式。此外，研究结果揭示了环境信息披露对企业外部利益相关者的重要影响，强调了制度支持与技术保障在推动环境会计实践中的关键作用。总体而言，本研究为企业引入环境会计体系提供了理论指导和实践参考，对促进企业绿色转型和可持续发展具有重要意义。
关键词：环境会计；企业可持续发展；环境信息披露；环境绩效；绿色转型
Abstract
As global environmental issues become increasingly severe, businesses are facing growing pressure for sustainable development. Environmental accounting, as an emerging management tool, has gradually attracted attention. This study aims to explore the role and practical value of environmental accounting in corporate sustainable development by combining literature analysis with case studies. Through a systematic review of the theoretical fr amework of environmental accounting and an in-depth analysis of selected typical enterprises, the research reveals that environmental accounting not only enables businesses to quantify environmental costs and benefits but also provides critical support for making scientifically informed environmental management decisions. Moreover, the application of environmental accounting contributes to enhancing corporate environmental performance and strengthening social responsibility image, thereby achieving a win-win outcome between economic and environmental benefits. The innovation of this study lies in its integration of specific implementation pathways of environmental accounting with corporate sustainable development strategies, proposing application models tailored to the characteristics of different industries. Additionally, the findings highlight the significant impact of environmental information disclosure on external stakeholders and emphasize the crucial role of institutional support and technical guarantees in promoting the practice of environmental accounting. Overall, this study offers theoretical guidance and practical references for businesses adopting environmental accounting systems, playing an important role in facilitating green transformation and sustainable development.
Keywords: Environmental Accounting；Enterprise Sustainable Development；Environmental Information Disclosure；Environmental Performance；Green Transformation
目 录
摘 要 I
Abstract II
一、绪论 1
（一）环境会计与企业可持续发展的研究背景 1
（二）环境会计在企业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 2
二、环境会计的基本理论框架 2
（一）环境会计的核心概念界定 2
（二）环境会计的理论基础与发展历程 3
（三）环境会计在企业实践中的功能定位 3
三、环境会计对企业可持续发展的促进作用 4
（一）环境成本核算与企业经济效益提升 4
（二）环境信息披露与利益相关者信任构建 4
（三）环境绩效评估与企业战略决策优化 5
四、环境会计实施的挑战与对策分析 5
（一）当前环境会计实施的主要障碍 5
（二）提高环境会计应用效果的关键路径 6
（三）推动环境会计融入企业可持续发展战略 6
结 论 7
致 谢 8
参考文献 9
