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会计赋能企业高质量发展研究

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在系统梳理环境规制、环境会计、高质量发展等先前研究的基础上,从外部费用内部化、经济发展与环境保护协同融合等角度出发,深入阐释环境会计对企业高质量发展的影响和作用.研究结果表明,环境会计作为重要的环境管理与决策工具,可促使企业重视环境成本与环境效益的匹配,有利于推动市场机制下的企业生产经营活动与环境保护的协调统一,进而赋能企业绿色、高质量、可持续发展.据此,验证环境会计赋能企业高质量发展的机理及路径,并就如何进一步提升环境会计应用范围以促进企业高质量发展提出建议.
Rese1ar1ch on high-quality development of Environmental Accounting enabling enterprises
On the basis of the systematic review of previous studies on environmental regulation,environmental accounting and high-quality development,the influence and role of environmental accounting on high-quality development of enterprises are deeply explained from the perspectives of external cost internalization,the coordinated integration of economic development and environmental protection.The research results show that environmental accounting,as an important environmental management and decision-making tool,can promote enterprises to pay attention to the match of environmental costs and environmental benefits,which is conducive to promoting the coordination and unity of enterprise production and operation activities and environmental protection under the market mechanism,and then enable the green,high-quality and sustainable development of enterprises.Accordingly.And puts forward its own opinions on how to furth5er improve theapplication scope of environmental accounting to promote the high-quality development of enterprises.

Environmental AccountingEnablingHigh-quality Development

林敏

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福清市土地发展中心 福建 福州 360300

环境会计 赋能 高质量发展 万华化学

2024

对外经贸
黑龙江省对外贸易经济合作研究所 黑龙江省国际经济贸易学会

对外经贸

CHSSCD
影响因子:0.394
ISSN:2095-3283
年,卷(期):2024.(12)