摘要
环境会计是从报告和计量企业、事业机关单位社会活动对环境的管理和影响情况的活动。它可指导和最佳调配经济资源，使社会效益得到提高。环境会计是绿色经营的组成部分，企业在可持续发展战略下，倡导“绿色经营”的理念。
Environmental accounting is a field that identifies resource use, measures and communicates costs of a company＇s or national economic impact on the environment. It can guide and optimize the allocation of economic resources in order to improve the social efficiency. Environmental accounting is a part of green management.
作者
邹玉
Zou Yu(Huanggang Polytechnic College, Huanggang 438002, Chin)
关键词
环境会计
会计核算
保护
运营
经济
策略
environmental accounting
accounting
protection
operation
economy
strategy
