摘要
当今,社会工业化程度的不断加剧,不仅带动了经济的飞速发展,同时也带来了生态环境的严重破坏,以及自然能源危机等一系列副产品.以全国废水和主要污染物排放量为例,据《中国环境状况公报》显示,2009年我国的废水放量为589.2亿t,化学需氧量排放量为1277.5万t,氨氮排放量为122.6万t.由此可见,人类生存环境正面临着巨大威胁.在这样的背景下,一场由自然资源日趋枯竭、环境恶化引发的保护地球环境的运动下,环境会计产生了,并在治理保护环境的行动中得以发展.但传统会计核算的局限性使得无法对自然资源进行核算,故环境会计核算体系以及信息披露能力的加强势在必行.
nowadays, The growing social level of industrialization, not only led to the rapid development of the e- conomy, it also brings a series of by - products of the serious destruction of the ecological environment, as well as natural energy crisis. National waste water and emissions of major pollutants, for example, according to the State of the Environment in China, In 2009 China＇s wastewater heavy volume of 58.92 billion tons, chemical oxygen demand emissions of 12. 775 million tons, ammonia emissions 1. 226 million tons. Thus, the living environment of mankind is facing a huge threat. In this context, a natural resources depletion and environmental deterioration caused by the movement of the Earth＇s environment protection, environmental accounting, and to develop in the governance of the action of the protection of the environment. But the limitations of traditional accounting so that cannot be accounted for on natural resources, therefore, the environmental accounting system as well as the strengthening of information disclosure ability imperative.
出处
《云南民族大学学报（自然科学版）》
CAS
2013年第S01期93-97,共5页
Journal of Yunnan Minzu University:Natural Sciences Edition
关键词
环境会计
信息披露
影响因素
environmental accounting
information disclosure
influence factor
