Environmental Accounting: Theoretical Review and Enlightenment for China

摘要

This paper generalizes with emphasis the main literatures on the theory of environmental accounting in recent years, and tries to review the new development of researches on environmental accounting of the international academic circles from a viewpoint in five aspects of sustainability, externalities, information disclosure, cost management and behavior science according to the development course and logical relationship of the literatures. The thesis discusses the inner links between the five aspects and development direction of the related theories, and analyzes the latest trends of methods and contents of the current theoretical research in environmental accounting, so as to provide reference and enlightenment for the perfection of environmental accounting theory in China. Finally, it puts forward the direction of further research combining with the current research status of the theory of China.