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环境会计是因工业经济时代环境破坏、环境污染日益严重,影响了经济的可持续发展的背景下产生和不断发展的。本文从从政府部门、企业投资者、信贷者和企业内部各级管理者四方面,对环境会计的具体目标进行了详细论述。
Environmental accounting is generated and continuously developed under the background of environmental destruction in industrial economy and increasingly serious environmental pollution, affecting the sustainable development of economy. This article discusses in detail the specific objectives of environmental accounting from four aspects: government departments, corporate investors, lenders and managers at all levels within the enterprise.