生态文明视野下环境成本会计推行的路径及政策设计

发布时间：2019-02-17 12:34

【摘要】：环境问题日益突显的状况使得环境成为了影响企业决策的重要因素,充分考量环境因素的环境成本会计在企业的运用势在必行。环境成本会计在企业的全面运用是一项系统工程,应分对象、分阶段地加以实施,先在强污染行业和企业试行,再逐步在全国范围内推广。环境成本会计在企业中推行必须具备现实有效的保障支持体系:政府层面应构建促进环境成本会计落地的法律和政府行政保障体系,加强政府对环境问题的监管,积极宣传环境议题,提高企业和社会公众的环保意识;企业层面应增强环境成本核算意识,改善企业内部管理环境,进行组织构建和人员配备;理论界应加强理论与实务研究、加强国际交流与协作;社会公众应提高环境意识,积极践行"绿色消费"。
[Abstract]:The increasingly prominent environmental problems make the environment become an important factor affecting the decision-making of enterprises. It is imperative to apply environmental cost accounting which fully considers environmental factors in enterprises. The comprehensive application of environmental cost accounting in enterprises is a systematic project, which should be carried out in stages according to the objects, first in the strong polluting industries and enterprises, and then be popularized in the whole country step by step. The implementation of environmental cost accounting in enterprises must have a realistic and effective security support system: the government should construct the legal and government administrative guarantee system to promote the landing of environmental cost accounting, and strengthen the government supervision of environmental problems. Actively promote environmental issues and enhance the environmental awareness of enterprises and the public; At the enterprise level, we should strengthen the consciousness of environmental cost accounting, improve the internal management environment, construct the organization and staff, strengthen the theoretical and practical research, and strengthen the international communication and cooperation. The public should raise environmental awareness and actively practice "green consumption".
【作者单位】：河北师范大学商学院;
【基金】：2010年河北师范大学博士基金项目“企业低碳会计体系构建研究”(W2010B21) 2009年河北师范大学科研基金项目“我国民营企业环境成本管理实证研究”(W2009Y11)
【分类号】：F234.2

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