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一、建立环境成本核算体系的必要性20世纪50年代以来,随着全球经济高速发展引发了资源迅速耗竭,环境问题日益严重。长期以来,人们只重视经济的发展,在思想上缺乏环境意识;在政策上片面追求国内生产总值,对环境资源实行掠夺性的开发,致使生态资源严重恶化,削弱了经济发展的根基。目前环境问题已成为人们关注的焦点,并迫切地要求环境管理的产生。因此作为环境管理重要组成部分的环境会计也由此产生并发展起来。
I. The Necessity of Establishing a System of Environmental Costing Since the 1950s, as the global economy has caused rapid depletion of resources and environmental problems have become increasingly serious. For a long time, people only paid attention to the development of economy and lacked the ideology of environmental awareness. On the one-sided pursuit of the policy of GDP, the predatory exploitation of environmental resources led to a serious deterioration of ecological resources and weakened the foundation of economic development. The current environmental problems have become the focus of attention and urgently require the emergence of environmental management. Therefore, environmental accounting as an important part of environmental management is also generated and developed.