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探讨环境会计的核算问题,具有实际与理论的双重意义.其意义主要表现在:实行环境会计符合可持续发展的战略要求,能增强企业环保

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/21 23:30:32
探讨环境会计的核算问题,具有实际与理论的双重意义.其意义主要表现在:实行环境会计符合可持续发展的战略要求,能增强企业环保意识,提升企业市场竞争力;构筑环境会计理论体系,充实企业环境管理体系的实质内容,促进企业环境会计信息披露系统构建,以满足宏观汇总环境经济核算信息提供微观的基础性数据平台;丰富会计理论研究的内容,扩展会计理论在环境保护活动中的实践应用,其研究成果可作为沟通环境会计理论与实务应用的一个桥梁,推动理论与实务的结合向深层次发展
Accounting issues of environmental accounting,with the double meaning of the actual and theoretical.The significance of the main problems:the implementation of environmental accounting requirements of sustainable development strategies,can enhance environmental awareness and enhance market competitiveness of enterprises; build a theoretical system of environmental accounting,corporate environmental management system to enrich the substance of,and promote corporate environmental accounting information system construction to meet the macro-aggregated micro-environmental and economic accounting information provides the basic data platform; rich content of the study of accounting theory,accounting theory expansion in environmental protection activities in the practical application,the research results can be used as communication theory and practical application of environmental accounting a bridge to promote the combination of theory and practice to the development of deep-seated.