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Academic Journal of Humanities & Social Sciences, 2019, 2(5); doi: 10.25236/AJHSS.020514.

Construction of Enterprise Environmental Accounting System

Author(s)

Jin Qiu

Corresponding Author:
Jin Qiu
Affiliation(s)

Guangdong University of Science & Technology
610192133@qq.com

Abstract

At present, the environmental cost of China's rapid economic growth is relatively large, and the implementation of the sustainable development strategy has put forward a series of new requirements for Chinese enterprises. Environmental accounting not only provides environmental information to the outside world, but also guides companies to take the path of sustainable development. This paper summarizes the three development models of environmental accounting in the world. By comparing the advantages and disadvantages of the three models, and combining China's actual construction of the Chinese enterprise environmental accounting system, the basic content and methods of environmental accounting in China are presented. Provide reference for the establishment and development of China's environmental accounting system.

Keywords

Environmental accounting; material flow; environmental cost.

Cite This Paper

Jin Qiu. Construction of Enterprise Environmental Accounting System. Academic Journal of Humanities & Social Sciences (2019) Vol. 2, Issue 5: 101-111. https://doi.org/10.25236/AJHSS.020514.

References

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