Environmental accounting and environmental evaluation
Jing Long, Hongyan Wang
Abstract
Jing Long, Hongyan Wang
Abstract
With the fast development of economy, environmental pollution and ecological disruption become the main bottlenecks problems. Setting up and carrying on the environmental accounting information system is the important component of the whole strategy of sustainable development. By comparing the current situation of the environmental accounting in China and around the globe, this paper describes the research and development on the environmental accounting in China, including the main opinions on environmental financial accounting, environmental management accounting and environmental national accounting respectively. And it puts forward some measures to carry on the environmental accounting system under China's sustainable development strategy.
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With the fast development of economy, environmental pollution and ecological disruption become the main bottlenecks problems. Setting up and carrying on the environmental accounting information system is the important component of the whole strategy of sustainable development. By comparing the current situation of the environmental accounting in China and around the globe, this paper describes the research and development on the environmental accounting in China, including the main opinions on environmental financial accounting, environmental management accounting and environmental national accounting respectively. And it puts forward some measures to carry on the environmental accounting system under China's sustainable development strategy.
Key concepts: Environmental accounting, Environmental full-cost accounting, Sustainable development, Accounting information system, China, Environmental pollution, Accounting, Environmental management system