【摘要】：正環(huán)境管理會(huì)計(jì)是在傳統(tǒng)會(huì)計(jì)的基礎(chǔ)上對(duì)經(jīng)濟(jì)、自然與人的可持續(xù)發(fā)展進(jìn)行全面而系統(tǒng)的核算與反映。它將環(huán)境成本納入企業(yè)成本核算過(guò)程當(dāng)中,給企業(yè)提供了更科學(xué)的發(fā)展方向,同時(shí)對(duì)社會(huì)資源的消耗做出統(tǒng)計(jì)、管理、規(guī)劃,為社會(huì)的可持續(xù)發(fā)展及環(huán)境保護(hù)提供了支持,也為企業(yè)挖掘了潛在效益。當(dāng)前我國(guó)對(duì)環(huán)境管理會(huì)計(jì)的相關(guān)研究并不多,實(shí)際應(yīng)用也并不廣泛�；诖�,筆者對(duì)環(huán)境管理會(huì)計(jì)的有關(guān)問(wèn)題進(jìn)行簡(jiǎn)要分析,并提出幾點(diǎn)建議。
[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.
【作者單位】： 中國(guó)航空工業(yè)集團(tuán)公司;南京農(nóng)業(yè)大學(xué);
【分類(lèi)號(hào)】：F235;X196

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