【摘要】 在经济发展的同时,自然资源受到破坏、环境造成污染。为了实现可持续发展战略,为了让人类享有一个稳定、安全、健康的生存环境,企业生产过程中不仅要计算生产成本,而且应该计算环境成本,还要利用会计信息系统提供企业和行政事业单位外部人和内部人需要的环境信息,进而促使企业和行政事业单位在提高经济效益的同时也提高环境效益。更多还原

【Abstract】 With the development of economy, natural resources have been destroyed and environment has been polluted. To realize the great strategy of sustainable development and ensure mankind a stable, safe, healthy living environment, both production cost and environment cost should be calculated in the process of industrial production, and the accounting information system should be used to provide the environmental information needed by external and internal persons of enterprises so as to urge the enterprises to raise both the economical benefit and environmental benefit at the same time.更多还原