探析环境会计在中国实施的问题及对策（Problems and Countermeasures of environmental accounting in China）.docVIP

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探析环境会计在中国实施的问题及对策（Problems and Countermeasures of environmental accounting in China）.doc

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探析环境会计在中国实施的问题及对策（Problems and Countermeasures of environmental accounting in China）

探析环境会计在中国实施的问题及对策（Problems and Countermeasures of environmental accounting in China） Problems and Countermeasures of environmental accounting in China 09-13 Abstract: in China, environmental accounting is still a new research field, and there are a series of problems in the implementation of environmental accounting. This article mainly introduces the existing problems of environmental accounting in China from four aspects of ideas, regulations, technology and personnel, and puts forward some countermeasures to speed up the implementation of environmental accounting in china. Key words: environmental accounting; implementation; Countermeasures With the development of economy, environmental problems have gradually become a global hot issue, and environmental accounting has come into being in this context. Environmental accounting is based on the basic theory and method of accounting as the basis, to the relevant environmental laws and regulations as the basis, based on the currency as the main units of measurement, recognition, measurement and reporting for accounting of the environmental factors in enterprise production and management activities involved. Environmental accounting can truly reflect the impact of production and management activities on the environment, and play an important role in environmental protection of a country. However, environmental accounting started late in our country. It was not until 1990s that environmental accounting theory was introduced. As for practice, the application of environmental accounting was slow. Therefore, it is of great practical significance to study the existing problems of environmental accounting in China and put forward corresponding countermeasures to accelerate the application of environmental accounting in our country. I. problems existing in the implementation of environmental accounting by enterprises in China 1., the concept of problems (1) the wrong view of achievements and development of local government of