环境会计在国外究现状的分析.docVIP

环境会计在国外研究现状的分析 潘霁哲 （辽宁科技大学 工商管理学院，辽宁 鞍山 114051） 摘 要:近些年来，在社会各界日益关注环境问题的背景下，会计界学者开始致力于环境管理与会计管理的结合研究，“环境会计”、“绿色会计”应运而生。但就总体而言，环境会计的研究尚未形成成熟、稳定的体系，其应用更不尽人意。 Abstract:In recent years, a growing concern in the community and environmental issues in the background, the accounting profession and scholars began working in conjunction with the study of environmental management accounting management, environmental accounting, green accounting came into being. But overall, environmental accounting research has not yet formed a mature, stable system, its application is more satisfactory. 关键词：外国 环境会计 会计制