环境会计与管理杂志 SCIE

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The Journal of Environmental Accounting and Management is an academic publication dedicated to the field of environmental accounting, aimed at exploring and researching the theoretical and practical issues of environmental accounting. Environmental accounting is a professional accounting discipline that focuses on accounting elements such as environmental assets, environmental costs, and environmental benefits. Unlike traditional accounting, environmental accounting requires the establishment of a value theory that can measure non exchangeable and non labor goods.

The basic goal of this discipline is to use accounting methods to measure, reflect, and control social environmental resources, improve social environment and resource issues, and achieve synchronous optimization of economic, ecological, and social benefits. Environmental accounting not only focuses on the economic benefits of enterprises, but also emphasizes the laws of ecological environment and material circulation, rational development and utilization of natural resources, adherence to sustainable development strategies, and improvement of environmental and social benefits.

《环境会计与管理杂志》是一个专注于环境会计领域的学术出版物，旨在探讨和研究环境会计的理论和实践问题。环境会计是一门专业会计学科，它以环境资产、环境费用、环境效益等会计要素为核算内容，与传统会计核算不同，环境会计需要建立能够计量非交换、非劳动物品的价值理论 。

该学科的基本目标是利用会计手段来计量、反映和控制社会环境资源，改善社会环境与资源问题，实现经济效益、生态效益和社会效益的同步最优化 。环境会计不仅关注企业的经济效益，还强调生态环境和物质循环规律，合理开发和利用自然资源，坚持可持续发展战略，提高环境效益和社会效益。

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