我国现今环境会计及应对措施摘要随着经济的不断发展，会计这个专业显得越来越重要。随着社会经济环境的变化而不断发展，会计工作是一项社会经济治理工作。近些年来，环境会计信息披露的问题十分严重。长期以来我国环境会计存在着众多问题，严重影响了会计工作的发展。本文主要对我国环境会计存在的问题进行分析与探讨，并提出应对措施。对国内外相关研究成果系统分析的基础上，从环境会计理论入手，分析了环境会计信息的披露情况对传统会计模型进行重整，并在重整的基础上建立技术与会计高度融合的、开放的现代会计信息系统。本文试图通过探究国内外关于环境会计信息披露影响因素的研究现状，对该领域研究中存在的问题和潜在的发展方向进行探讨。关键词：环境会计；存在问题；应对措施AbstractWiththecontinuousdevelopmentoftheeconomy,accountingismoreandmoreimportant.Accountingworkisasocialeconomicgovernancework,andcontinuetodevelopalongwiththechangeofthesocialeconomicenvironment.Longtermsincetheaccountingenvironmentofourcountryhasmanyproblems,whichseriouslyaffectedthedevelopmentofaccountingwork.ThispaperonChina'saccountingenvironmentanalysisanddiscussion,andputsforwardthecountermeasures.Keywords:environmentalaccounting;problems;Countermeasures目录1绪论............................................................................................................................................................32环境会计的内涵及影响环境会计的因素................................................................................................32.1会计与环境会计............................................................................................................................32.2环境会计的含义............................................................................................................................42.3影响环境会计的因素....................................................................................................................42.3.1主要因素............................................................................................................................42.3.2次要因素............................................................................................................................52.4有利及不利于会计的环境因素....................................................................................................62.4.1有利会计的环境因素........................................................................................................62.4.2不利会计的环境因素........................................................................................................73我国环境会计的现状................................................................................................................................73.1理论界已意识到环境对会计的影响力........................................................................................73.2环境会计理论与实务还很不完善................................................................................................73.3未建立起环境管理体系与完整的环境会计信息系统................................................................84我国环境会计存在的问题........................................................................................................................84.1会计管理体制有待健全与完善....................................................................................................84.2内部控制制度有待完善........................................
