企业是国家经济发展的主要推动力量，但是也是造成环境污染的恶首罪魁，尤其是能源类企业，更是环境的高伤害企业，对于环境保护负有不可推卸的重大责任。在能源类企业中推行环境会计实施具有划时代的意义，将其环境成本纳入企业会计核算体系之中，对环境成本进行科学合理的确认和计量，管理和控制企业的环境资源，是能源类企业走可持续发展的必由之路。%The enterprises promote the development of national economy, but they also cause environmental pollutions, especially the energy enterprises who cause more damage to the environment and bear the unavoidable responsibility for environmental protection. Carrying out the environmental accounting in the energy enterprises has epoch-making significance. Introducing the environmental costs into the enterprise accounting system, scientifically and reasonably recognizing and measuring the environmental costs, managing and controlling the environmental resources are the only way for the sustainable development of energy enterprises.
展开▼
