日本环境会计控制的经验及对我国的启示

随着人类对自然界的认识深化,可持续发展的理念受到各界人士的高度重视,要求企业减少环境污染,降低影响环境的物质能源消耗,建立并实施环境会计控制。本文在对日本发展环境会计控制的实践经验进行分析的基础上,结合我国目前环境会计控制的现状,提出相应的改进措施。

The Experience of Japanese Environmental Accounting Control and Its Enlightenment

With the deepening realization of the nature,the concept of sustained development has been paid highly attention to by public figures from various circles.They asked enterprises to decrease environmental pollution,and reduce the consumption of matter resources of energy,construct and carry out environmental accounting control.On the basis of analyzing Japanese practical experience of developing environmental accounting control,the article put forwards its corresponding reforming measures according to our current situation of environmental accounting control.