南京工业大学学报（社会科学版）2018，Vol.17Issue(3)：68-76,9.
生态文明视阈下我国环境会计的重新定位及其发展策略
On Reorientation and Development Strategy of Environmental Accounting in China from Perspective of Ecological Civilization
摘要
Abstract
China is vigorously promoting ecological civilization at present. Environmental accounting will be given a new mission while opportunities and challenges coexist. Environmental accounting has quantified the environmental input and environmental load of economic activities, thus becoming the basis for decision-making of ecological civilization construction and the main tool for evaluating assessment. Meanwhile under the background of constructing ecological civilization system, environmental accounting will gradually play its proper function in the four aspects of environmental resource management system, law guarantee system, public participation system and the government responsibility system. Thus in order to better promote the in-stitutional construction of China′s ecological civilization, we should strengthen the construction of a system with ecological compensation as the accounting content, establish a natural resources regulatory system with environmental accounting as the main means, promote theoretical and practical research on the coordination of government officials, and realize a micro-and macro-parallel development mechanism.关键词
环境会计/生态文明制度/环境资源管理/环境责任Key words
environmental accounting/ecological civilization system/environmental resource management/environmental responsibility分类
资源环境引用本文复制引用
张本越,申振..生态文明视阈下我国环境会计的重新定位及其发展策略[J].南京工业大学学报（社会科学版）,2018,17(3):68-76,9.基金项目
辽宁省社会科学规划基金项目"多维度视角下辽宁省动静脉产业耦合发展研究"(L17BJY012) （L17BJY012）
