韩国环境会计的发展及其启示

环境会计是开展环保活动的一个有效工具。实施环境会计有利于促进企业加强环境管理,提高环境业绩,提升企业形象,增强竞争优势,也有利于提升企业和公众的环境意识,对落实科学发展观、发展循环经济、实施可持续发展战略和建设和谐社会十分重要。韩国是目前亚洲环境保护工作做得很好的国家之一,其环境会计的发展也有较明显的特色。韩国的经验表明,企业重视环境信息,不仅有利于提高企业的经济效益和环境效益,而且具有明显的社会效益,推进了环保型社会建设的进程,也给我们提供了有益的启示。

Development and Enlightenment of Environmental Accounting in Korean Companies

Environmental Accounting is an effective way to develop environment activities. Carrying out environmental accounting would benefit in enterprises environment management, improving environment achievements, strengthening competitive and public environmental consciousness. It is also very important to thoroughly apply the scientific outlook on development, promote circulating economy, implement sustainable development strategy and build a harmonic society. We analyze the reasons for the development of environmental accounting in Korean companies, introduce its main methods and get inspiration from the development of environmental accounting at last.