摘要
为解决现行管理会计在环境管理中所提供信息的滞后性等问题,在现有环境管理会计理论研究的基础上,介绍了环境管理会计信息系统的设计原则,构建了包括环境成本核算与管理、预测、投资决策、计划、控制、业绩评价等6大功能模块在内的环境管理会计信息系统,并阐述了系统对运营环境的特殊要求,旨在为环境管理会计信息系统的构建提供框架参考。
To deal with the management accounting applied in the field of environment management, it introduces design principles of environmental management accounting information system based on the current research on environmental management accounting, builds an environmental management accounting information system including six functional modules such as environmental cost accounting, forecasting, investment decision-making, planning, controlling, performance evaluation, and describes the special demand for system operation. This system provides some reference and helps to environmental management accounting infornation system.
基金
国家自然科学基金资助项目(70772036)
关键词
信息系统规划
环境管理会计
会计信息系统
Information System Planning
Environmental Management Accounting
Accounting Information System
