【摘要】 在中国式现代化道路上，推进可持续发展需要多方协调配合，会计应在其中发挥作用。ESG作为推进企业可持续发展的重要理念，将协助会计完成对企业物质财富、环境财富和社会财富的整体核算。这体现在ESG将推进会计目标的深化，会计核算范畴的拓展，会计计量模式的优化以及会计信息系统的升级等方面。在此基础上，随着ESG实践程度的不断加深，我国会计发展或将呈现出以下趋势：第一，加强企业“经济—环境—社会价值核算体系”的构建；第二，发展大数据会计；第三，构建“人类命运共同体会计”理念。总之，ESG导向下的会计核算发展对推进经济建设，促进政治文明，助力生态保护，构建和谐社会，实现经济、社会和环境的可持续发展，都发挥了重要作用。更多还原

【Abstract】 On the road of Chinese modernization, promoting sustainable development requires the coordination of many parties, in which accounting should play a role. ESG, as an important concept for promoting sustainable development of enterprises, will assist accounting to fully reflect the material wealth, environmental wealth and social wealth of enterprises. ESG will promote the deepening of accounting objectives, the expansion of the scope of accounting, the optimization of accounting measurement models and the upgrading of accounting information systems. On this basis, with the deepening degree of ESG practice, China’s accounting may show the following development trends: Firstly, strengthening the construction of the enterprise economic-environmental-social value accounting system; Secondly, developing big data accounting; Thirdly, constructing the concept of accounting for the community with a shared future of mankind. Therefore, accounting under ESG orientation plays an important role in advancing economic construction, promoting political civilization, helping ecological protection, building a harmonious society and realizing sustainable development of economy, society and environment.更多还原