摘要
近年来,在全球倡导低碳经济的大背景下,转变传统的"以利润最大化"为目标的管理会计,更加关注企业经营的生态环境,更多地承担起对利益相关者的责任,已经成为企业发展的趋势。
In recent years,in the background of the global low-carbon economy,change the traditional'profit maximization'as the goal of management accounting,pay more attention to the ecological environment of enterprise management,take on the responsibility of stakeholders,has become the trend of enterprise development.
出处
《电子测试》
2013年第9X期261-262,共2页
Electronic Test
关键词
环境会计
环境管理会计
必要性
environmental accounting
environmental management accounting
necessity
