可持续发展理念下企业实施环境会计的对策
摘 要
随着全球可持续发展理念的不断普及和深入，环境会计作为一种量化企业环境责任和环境成本的手段，得到了越来越广泛的应用和重视。本文首先介绍了可持续发展理念、环境会计以及环境会计与可持续发展理念的关系，然后分析了目前环境会计制度存在的问题，并提出了完善环境会计制度、加强企业环境核算建设、优化环境会计财务报告和提升环境会计信息披露等实施对策。本文的研究有助于推动环境会计理论的发展和实践，对于提升企业环境保护水平和实现可持续发展目标具有一定的指导意义。
关键词：可持续发展、环境会计、环境管理
Abstract
With the continuous popularization and deepening of the concept of global sustainable development, environmental accounting, as a means to quantify the environmental responsibility and environmental cost of enterprises, has been more and more widely applied and paid attention to. This paper first introduces the concept of sustainable development, environmental accounting and the relationship between environmental accounting and sustainable development concept, and then analyzes the problems existing in the current environmental accounting system, and puts forward the implementation countermeasures such as improving the environmental accounting system, strengthening the construction of enterprise environmental accounting, optimizing the environmental accounting financial report and improving the environmental accounting information disclosure. The research of this paper is helpful to promote the development and practice of environmental accounting theory, and has certain guiding significance for improving the level of environmental protection of enterprises and realizing sustainable development goals.
Keyword: Sustainable development、Environmental accounting、Environmental management
目 录
引言 1
1理论基础 1
1.1 可持续发展理念 1
1.2 环境会计和环境审核理论 2
1.3 环境会计与可持续发展理念的关系 2
2 环境会计与可持续发展的相关性 3
2.1 环境会计是可持续发展的重要组成部分 3
2.2 环境会计可促进企业可持续发展 3
2.3环境会计可促进政府可持续发展 4
3环境会计制度存在的问题 5
3.1 缺乏统一的环境会计标准 5
3.2 环境会计信息缺乏实时性和可信度 5
3.3 缺乏环境会计的战略性思维 5
4可持续发展下企业环境会计实施对策 6
4.1 完善环境会计制度 6
4.2 加强企业环境核算建设 6
4.3 优化环境会计财务报告 7
4.4 提升环境会计信息披露 7
结语 8
参考文献 10
致谢 11
摘 要
随着全球可持续发展理念的不断普及和深入，环境会计作为一种量化企业环境责任和环境成本的手段，得到了越来越广泛的应用和重视。本文首先介绍了可持续发展理念、环境会计以及环境会计与可持续发展理念的关系，然后分析了目前环境会计制度存在的问题，并提出了完善环境会计制度、加强企业环境核算建设、优化环境会计财务报告和提升环境会计信息披露等实施对策。本文的研究有助于推动环境会计理论的发展和实践，对于提升企业环境保护水平和实现可持续发展目标具有一定的指导意义。
关键词：可持续发展、环境会计、环境管理
Abstract
With the continuous popularization and deepening of the concept of global sustainable development, environmental accounting, as a means to quantify the environmental responsibility and environmental cost of enterprises, has been more and more widely applied and paid attention to. This paper first introduces the concept of sustainable development, environmental accounting and the relationship between environmental accounting and sustainable development concept, and then analyzes the problems existing in the current environmental accounting system, and puts forward the implementation countermeasures such as improving the environmental accounting system, strengthening the construction of enterprise environmental accounting, optimizing the environmental accounting financial report and improving the environmental accounting information disclosure. The research of this paper is helpful to promote the development and practice of environmental accounting theory, and has certain guiding significance for improving the level of environmental protection of enterprises and realizing sustainable development goals.
Keyword: Sustainable development、Environmental accounting、Environmental management
目 录
引言 1
1理论基础 1
1.1 可持续发展理念 1
1.2 环境会计和环境审核理论 2
1.3 环境会计与可持续发展理念的关系 2
2 环境会计与可持续发展的相关性 3
2.1 环境会计是可持续发展的重要组成部分 3
2.2 环境会计可促进企业可持续发展 3
2.3环境会计可促进政府可持续发展 4
3环境会计制度存在的问题 5
3.1 缺乏统一的环境会计标准 5
3.2 环境会计信息缺乏实时性和可信度 5
3.3 缺乏环境会计的战略性思维 5
4可持续发展下企业环境会计实施对策 6
4.1 完善环境会计制度 6
4.2 加强企业环境核算建设 6
4.3 优化环境会计财务报告 7
4.4 提升环境会计信息披露 7
结语 8
参考文献 10
致谢 11
