The Dilemma and Breakthrough of Environmental Accounting in the Reform of Ecological Civilization System
Year: 2025
Type: article
Abstract: Environmental accounting not only pays attention to the economic benefits of enterprises, but also emphasizes the social responsibility and environmental protection obligations of enterprises.(1) Background: Environmental accounting, as a new branch of accounting, quantifies and records the impact of enterprise economic activities on the environment, and takes into account both economic and environmental responsibilities. This study focuses on its connection with green development and ecological civilization reform.(2) Methods: Analyze the application status quo, clarify the differences and problems at home and abroad, explain its role in the construction of ecological civilization, and explore the institutional and technological challenges faced by the development and reform.(3) Results: It is found that there are domestic and foreign differences and various challenges in the application of environmental accounting.(4) Conclusion: Put forward strategies such as improving regulations and innovating technologies. In the future, it will help with innovation and cooperation to promote green transformation and achieve sustainable development.
DOI: 10.71204/xarx0m25
Authors: Chutong Wang, Wei Zhou
Institution: Beijing Institute of Graphic Communication
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409657888