对环境管理会计有关问题的浅析及建议
发布时间：2018-12-19 06:52
【摘要】：正环境管理会计是在传统会计的基础上对经济、自然与人的可持续发展进行全面而系统的核算与反映。它将环境成本纳入企业成本核算过程当中,给企业提供了更科学的发展方向,同时对社会资源的消耗做出统计、管理、规划,为社会的可持续发展及环境保护提供了支持,也为企业挖掘了潜在效益。当前我国对环境管理会计的相关研究并不多,实际应用也并不广泛。基于此,笔者对环境管理会计的有关问题进行简要分析,并提出几点建议。
[Abstract]:Positive environmental management accounting is a comprehensive and systematic accounting and reflection of the sustainable development of economy, nature and man on the basis of traditional accounting. It brings the environmental cost into the enterprise cost accounting process, provides a more scientific development direction for the enterprise, at the same time makes the statistics, the management, the plan to the social resources consumption, provides the support for the social sustainable development and the environmental protection. Also for the enterprise to tap the potential benefits. At present, there are few researches on environmental management accounting in our country, and the practical application is not extensive. Based on this, the author makes a brief analysis of the related problems of environmental management accounting, and puts forward some suggestions.
【作者单位】： 中国航空工业集团公司;南京农业大学;
【分类号】：F235;X196
本文编号：2386552
[Abstract]:Positive environmental management accounting is a comprehensive and systematic accounting and reflection of the sustainable development of economy, nature and man on the basis of traditional accounting. It brings the environmental cost into the enterprise cost accounting process, provides a more scientific development direction for the enterprise, at the same time makes the statistics, the management, the plan to the social resources consumption, provides the support for the social sustainable development and the environmental protection. Also for the enterprise to tap the potential benefits. At present, there are few researches on environmental management accounting in our country, and the practical application is not extensive. Based on this, the author makes a brief analysis of the related problems of environmental management accounting, and puts forward some suggestions.
【作者单位】： 中国航空工业集团公司;南京农业大学;
【分类号】：F235;X196
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