The increasingly serious environmental problems and inherent requirements of economic and social sustainable development have contributed to the rise and development of environmental accounting.How to use the inherent theories and methods of accounting to help environmental governance activities,and achieve the coordination and unification of economic,environmental,and social benefits has become the main goal of the development of the environmental accounting.This paper reviews the emergence and development of environmental accounting at home and abroad.Based on the two basic functions of"information provision"and"information utilization"of accounting system,it sorts out relevant research literature on micro-enterprise environmental accounting information disclosure and enterprise environmental accounting control(including enterprise green investment and financing and enterprise environmental cost control)and puts forward key issues that future environmental accounting research needs to focus on.
关键词
环境保护/环境会计/信息披露/企业绿色投融资/企业环境成本
Key words
environmental protection/environmental accounting/information disclosure/enterprise green investment and financing/corporate environmental costs
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