CAJ | 학술논문

环境会计在国际社会越来越受到重视，在中国，由于陕西在西部大开发战略中的突出地位，又是重要的能源化工基地，在经济发展中面临着不可回避的环境问题，相关企业环境会计的实施成为低碳经济和可持续发展的必然选择。虽然企业内外部现存着诸多问题，但仍具有实施环境会计的法规、人才、资源和核算基础，为此从政府、社会公众和企业层面分别提出了实施的具体对策，包括法规的制定、要素的确认和计量、人才的培养和信息的披露等。
배경회계재국제사회월래월수도중시，재중국，유우협서재서부대개발전략중적돌출지위，우시중요적능원화공기지，재경제발전중면림착불가회피적배경문제，상관기업배경회계적실시성위저탄경제화가지속발전적필연선택。수연기업내외부현존착제다문제，단잉구유실시배경회계적법규、인재、자원화핵산기출，위차종정부、사회공음화기업층면분별제출료실시적구체대책，포괄법규적제정、요소적학인화계량、인재적배양화신식적피로등。
Environment accounting has been subjected to more and more attention in the international community. In China, owing to its prominent position in the strategy of the development in Western Regions, and its role as an important energy and chemical industry base, Shaanxi province is facing an unavoidable environmental problem in the economic development. The implementation of environment accounting for related enterprises has become an inevitable choice for practicing low carbon economy and sustainable development. While there are a number of problems inside and outside the enterprises, there is a foundation of laws and regulations, working personnel, resources and check computation on which to implement environment accounting. For this reason, the government, public and enterprises have put for- ward the actual countermeasures for implementation of the environment accounting, including the formulation of laws and regulations, factors verification and measurement, personnel training, environmental information disclosure, etc.