摘要
随着可持续发展理念的普及和经济全球化步伐的深入,人们开始反思过快经济发展背后引发的一系列生态问题。基于此,发展绿色经济、促进生态文明建设已成为当下时代发展的重要趋势。在此背景下,我国中小饲料企业开始向绿色经济的方向发展,企业环境会计信息披露就是在此形势下逐步开展起来的。企业环境会计以传统会计为基础,在整体要素上融合了环境因素,环境会计信息披露可以让中小饲料企业更清晰地了解企业经营模式与现状,更好地规划企业今后的发展方向。
With the popularization of the concept of sustainable development and the deepening of economic globalization,people have begun to think deeply about a series of ecological problems caused by rapid economic development.Under this circumstance,the development of green economy and the promotion of ecological civilization have become an important trend in the development of the current era.In this context,China's small and medium-sized feed enterprises began to develop in the direction of green economic growth,and the disclosure of corporate environmental accounting information was gradually carried out under this situation.Environmental accounting is based on traditional accounting,integrating environmental factors in the overall elements,and environmental accounting information disclosure can enable small and medium-sized feed enterprises to have a clearer understanding of their business model and current situation,and better plan the future development direction of their enterprises.
作者
张清阳
ZHANG Qingyang(Hangzhou Vocational&Technical College,Hangzhou,Zhejiang Province 310018,China)
出处
《中国饲料》
北大核心
2023年第6期157-160,共4页
China Feed
关键词
绿色经济增长
中小饲料企业
环境会计
信息披露
green economic growth
small and medium-sized feed enterprises
environmental accounting
information disclosure
