刍议环境经济学对中国环境会计的影响

近年来中国的环境问题日益严重,中国要实现可持续发展战略,就必须将因外生环境被破坏所带来的一系列社会责任、资源消耗、人力资源等指标纳入监控范畴,使因环境问题所带来的社会外部成本可以在会计核算体系中得以披露.通过对环境经济学的剖析,结合中国实际,探寻一条中国环境会计核算的新路.

A DISCUSSION ON THE IMPACTS OF ENVIRONMENTAL ECONOMICS ON CHINESE ENVIRONMENTAL ACCOUNTING

Chinese environmental problems have become more and more serious in recent years. In order to achieve sustainable development, we must bring a series of indexes like social responsibilities, resources expenditure, and human resources caused by exogenic environmental disruption into examination and thus disclose social external cost in accounting calculation system. By analyzing environmental economics and combining the concrete conditions of China, we can find a new way of Chinese environmental accounting calculation.