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摘要：现代科学技术迅猛发展，企业管理正面临前所未有的挑战，于此同时，生态环境管理作为均衡现实与生态环境的载体，自然而然地冲到了现代企业管理的前沿。不容置疑，同企业其他管理一样，企业生态环境管理也需要会计。但目前的企业会计只能对那些可以被计量的东西加以确认，只是一种注重企业经济成功或效率最大化的传统会计。
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- 下一篇：会计电算化条件下的企业内部控制研究
鉴于此，笔者认为，传统会计已不能适应企业可持续发展战略的要求，建立适应企业生态环境管理要求的可持续发展管理会计，是一个急需解决的问题。基于这种认识，本论文试图从生态经济系统这一研究视角对企业可持续发展管理会计进行研究，希望通过该研究，既能体现现代管理会计理论研究的先进性和超前性，又为企业环境管理的实践工作提供可操作性的指导。本文拟从可持续发展管理会计的理论概念为出发点，阐述可持续发展管理会计在国内外的应用现状，指出我国可持续发展管理会计在对企业中运用的理论探讨和实际操作方面还存在诸多问题，并进一步就可持续发展管理会计在应用中的问题提出了相关对策。6682
关键词： 可持续发展管理会计系统，环境管理会计；社会管理会计；环境成本
Sustainability Management Accounting
Abstract：Owing to rapidly-developed technology, increasingly furious global competition and changeable market, modern management of enterprises is confronted with challenges greater than ever before. The No. 1 question for any manager is how to balance the corporate reality and eco-environment. In this way, eco-environment management, as the carrier of balancing reality and eco-environment, is in the frontline of modern corporate management. Undoubtedly, the same as other corporate management, corporate eco-environment management also calls for accounting. However, the present corporate accounting can only identify something measurable. It is traditional accounting who emphasizes the successful economy of one company or efficiency optimization.
Therefore the resource or environment crisis is the natural result of the traditional mode of accounting, which should be more responsible for the worsening environment. For the reasons mentioned above, it can be concluded that the traditional accounting is not in line with the sustainable development strategy of enterprises. Thus it is a crucial problem to establish a system of management accounting for sustainable development, which can adapt to the corporate eco-environment management. Based on such consideration, the present dissertation conducts some research on management accounting for sustainable development from the perspective of ecological-economic system, in the hope of testifying the advancement of new theoretical frame in the field of modern management accounting, and providing practical guidance for corporate environment management. This paper will start from the theory of the concept of sustainability management accounting , explain the current situation of the application of sustainability management accounting at home and abroad, point out that China's accounting standards system still exist many problems on the aspects of theory investigation and the actual operation of the use of sustainability management accounting, and propose some countermeasures on improving the application of sustainability management accounting.
Keywords: sustainability management accounting; environmental management accounting ; social management accounting ; environmental cost.
目录
绪论 1
一、可持续发展管理会计理论 1
（一） 可持续发展管理会计的介绍 1
1、 可持续发展管理会计的主要特征 2
2、 可持续发展管理会计应遵循的原则 3
（二） 可持续发展管理会计的发展历程 4