可持续发展目标下环境会计的实施

可持续发展是 2 1世纪人类社会发展的目标 ,根据这一目标构建环境会计是会计工作发挥更大的社会作用和走向可持续发展之路的重要标志。但目前环境会计的构建和实施存在很多的问题 ,作者认为只有明确分析、了解这些问题 ,才能做到有的放矢 ,推出切实可行的解决办法

On the Carryingout of Environmental Accountant under the Target of Sustained Development

The sustained development is the social development's target of human being in the 21th century,constructing environmental accountant according to the above mentioned is an important sign that accounting work brings social function into play and advances towards Sustained development.But there are some problems in the construction and carryingout of environmental accountant at present,the author holds that only by analyzing and knowing those problems can we put out a feasible and effective solution for the problems.