环境会计在可持续发展中的作用及其完善途径 -会计学专业

摘要

在当前全球环境日益恶化的背景下，可持续发展已经成为全人类共同面对的紧迫任务。作为促进可持续发展的重要工具之一，环境会计引起了广泛关注。本文从环境会计的理论基础入手，首先界定了环境会计的概念并分析了其特点，接着阐述了环境会计在推动可持续发展中的必要性。之后，本文详细探讨了环境会计在促进资源利用效率、保护环境和支持企业履行社会责任方面的作用。在资源利用效率方面，环境会计通过构建评估体系和优化资源配置发挥作用；在环境保护方面，它支持环境污染监测与防控，并在绿色投资与融资中扮演重要角色；此外，环境会计还助力企业实现可持续发展目标，并对企业社会责任履行情况进行监督。最后，本文提出了完善环境会计的途径，包括明确法律政策框架、推广环境会计教育、强化信息披露制度、利用信息化技术创新及加强国际合作等。研究旨在为环境会计的理论发展和实践应用提供参考，以促进其在可持续发展中的作用得以充分发挥。

关键词：环境会计；可持续发展；资源利用效率；环境保护

Abstract

Against the backdrop of the increasingly deteriorating global environment, sustainable development has become an urgent task faced by all humanity. As one of the important tools to promote sustainable development, environmental accounting has attracted widespread attention. Starting from the theoretical foundation of environmental accounting, this article first defines the concept of environmental accounting and analyzes its characteristics. Then, it elaborates on the necessity of environmental accounting in promoting sustainable development. Afterwards, this article explores in detail the role of environmental accounting in promoting resource utilization efficiency, protecting the environment, and supporting enterprises in fulfilling their social responsibilities. In terms of resource utilization efficiency, environmental accounting plays a role by constructing an evaluation system and optimizing resource allocation; In terms of environmental protection, it supports environmental pollution monitoring and prevention, and plays an important role in green investment and financing; In addition, environmental accounting also helps enterprises achieve sustainable development goals and supervises the fulfillment of corporate social responsibility. Finally, this article proposes ways to improve environmental accounting, including clarifying legal and policy fr ameworks, promoting environmental accounting education, strengthening information disclosure systems, utilizing information technology innovation, and strengthening international cooperation. The research aims to provide reference for the theoretical development and practical application of environmental accounting, in order to promote its full play in sustainable development.

Keywords: environmental accounting; Sustainable development; Resource utilization efficiency; environmental protection

一、绪论

1.1 研究背景与意义

1.2 国内外研究现状

1.3 研究目的

二、环境会计的理论基础

2.1 环境会计的定义

2.2 环境会计的特点

2.3 环境会计在可持续发展中的必要性

三、环境会计在可持续发展中的作用

3.1 环境会计对资源利用效率的促进作用

3.1.1 环境会计对资源利用效率的评估体系构建