文档介绍：可持续发展战略与环境会计
摘要:现代社会的发展,人口急剧增加和社会需求的膨胀,环境问题越来越严重,为此引起各国政府的关注。近几年,越来越多的西方国家把环境资源纳入会计研究领域,逐步出现和形成环境会计。正如大家所了解的,传统的会计计量是以交易价格为前提,而在环境会计中,因为环境成本和环境收益不能通过市场而进行交易,所以就没有市场交易价格,因此,单纯以交易价格为前提就不能作为环境会计的计量属性。现在的自然灾害越来越严重,而自然灾害造成的损失无法计算,这都是人类无限度地向自然摄取而不补偿的结果。我国在可持续发展战略思想的指导下,对环境会计提出了更高更严格的要求。因此,环境会计需要在会计要素、核算方法、账户设置、报表项目、附注披露上逐渐向可持续发展战略看齐,从而达到真正意义上的资源可持续利用。
关键词:可持续发展战略;环境会计;环境要素;存在问题;完善对策
Abstract: With the rapid increase of population and the expansion of social demand, the environmental problems e increasingly serious, caused the attention of each country government. In recent years, more and more western the environmental resources into the accounting field, gradually appeared and formed the environmental accounting. " As everyone knows the traditional accounting measurement is the transaction price as the prerequisite, and in environmental accounting, environmental cost and environmental benefits due to not through market transactions, so there is no market transaction price, therefore, simply to the transaction price for premise cannot serve as environmental accounting measurement attribute. Due to the loss caused by natural disasters can not be calculated, have to say this is human indefinitely to natural uptake pensation results. In the strategy of sustainable development under the guidance of the thought of environmental accounting,for higher and stricter requirements. Therefore, environmental accounting in accounting elements, the report project, accounts, accounting method, the note disclosure gradually to the strategy of sustainable development in line, so as to achieve the true sense of the sustainable utilization of resources.
Key words: Strategy of Sustainable Development;Environmental Accounting;Elements of environmental accounting;Problems of environmental accounting;Countermeasure.
引言
众所周知,环境问题已经成为世界面临的全球性问题,我国每年因环境污染和生态破坏而造成的经济损失也不容小视。因此,加强环境保护、有效利用资源、治理环境污染己是十分必要的。人们不断反思传统发展模式,从中认识到,企业的生产经营活动是导致环境污染最为重要的原因之一,根据我国环保部门估计,环境污染中80%来自于企业的生产经营活动。我国政府已把工业污染的防治