环境会计的运用与改革研究

摘要

近年来，随着人们环保意识日益增强，我国会计行业越来越看重对环境会计的探索和研究，并且随着研究水平的不断深入，研究范围的不断发展，环境会计在企业发展中占据越来越重要的位置。

本文首先从国内外环境会计理论体系着手研究，再对环境会计涉及的相关概念、经典理论界定。再根据我国环境会计在企业应用的现状分析，将两者结合起来进行实证分析，再依据相关数据和结论，对于我国环境会计的研究提出进一步优化的建议措施。

关键词：环境会计；经典理论；现状分析；建议措施

ABSTRACT

In recent years, with the increasing awareness of environmental protection, accounting industry in our country gradually values the exploration and research of Environmental Accounting, and along with the continuous deepening of the research level and the continuous development of the scope of the study, the Environmental Accounting in enterprise development occupies more and more important position.

Firstly, this article from the domestic and foreign Environmental Accounting theory system to study, and then the Environmental Accounting related concepts, the classical theory. Again according to China’s environmental accounting in the analysis of the current situation of enterprise application, combining empirical analysis, according to the relevant data and conclusions, for China’s environmental accounting research proposed to further optimize the solving measures.

Keywords: Environmental Accounting; The classical theory; The present situation; The solving measures