Nghiên cứu về kế toán môi trường và triển vọng phát triển cho Việt Nam=Research on environmental accounting and development prospects for Vietnam

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Tác giả: Thị Minh Hằng Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.51-55

Bộ sưu tập: Báo, Tạp chí

ID: 243113

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Environmental issues have long been an eternal topic for humanity. Sustainable economic growth requires the development of businesses to be linked to their environmental responsibility. Environmental problems such as air pollution, climate change, and ozone layer depletion are threatening humanity's survival environment. It has become a global problem. People around the world, with the goal of maximizing their profits, also pay attention to social benefits, think about how to continue operating and exist in a state of sustainable development, from which environmental accounting school was born. Starting in 1970, Western countries began to conduct research on environmental accounting. Over the past decades the United States, the European Union, Japan and many other developed countries have established their own environmental accounting systems. This article synthesizes research documents on Environmental Accounting and analyzes the latest trends in current theoretical research methods and content on environmental accounting, in order to provide reference materials for improvement of environmental accounting theory in Vietnam.Vấn đề môi trường từ lâu đã trở thành chủ đề muôn thủa của nhân loại. Tăng trưởng kinh tế bền vững đòi hỏi sự phát triển của doanh nghiệp phải gắn trách nhiệm với môi trường của họ. Những vấn đề môi trường như ô nhiễm không khí, biến đổi khí hậu, suy giảm tầng ozone đang đe dọa môi trường sinh tồn của nhân loại. Nó đã trở thành vấn đề toàn cầu. Người dân trên thế giới với mục tiêu tối đa hóa lợi nhuận của mình thì cũng đã có sự quan tâm đến lợi ích xã hội, nghĩ cách tiếp tục hoạt động và tồn tại trong trạng thái phát triển bền vững, từ đó kế toán môi trường ra đời. Bắt đầu từ năm 1970, các nước phương Tây bắt đầu tiến hành nghiên cứu về kế toán môi trường. Trong những thập kỷ vừa qua, Hoa Kỳ, Liên minh Châu Âu, Nhật Bản và nhiều nước phát triển khác đã thiết lập hệ thống kế toán môi trường của riêng mình. Bài viết tổng hợp những tài liệu nghiên cứu về Kế toán môi trường và phân tích xu hướng mới nhất về phương pháp và nội dung nghiên cứu lý thuyết hiện nay về kế toán môi trường, nhằm cung cấp tài liệu tham khảo cho sự hoàn thiện của lý thuyết kế toán môi trường ở Việt Nam.

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