Author(s)

Yunqing Nie

Corresponding Author

Yunqing Nie

Abstract

With the improvement of the relevant laws and theoretical basis of environmental protection and management accounting, the research literature of environmental management accounting is also increasing. Environmental management accounting is a new field formed by the combination of environmental management and management accounting, which integrates accounting, environmental economics, development economics, environmental management and other disciplines. With the help of other management methods, it provides a new and available tool for the management decision-making of enterprises, and is gradually attracting the attention of academia and industry at home and abroad. This paper focuses on the research results of environmental management accounting at home and abroad in recent years, analyzes the shortcomings of current environmental management accounting research in China and points out the future trends and hots pots of environmental management accounting in China under the new era. At the same time, it reviews the focus of environmental management accounting, and hopes to provide new ideas for follow-up scholars to study environmental management accounting.

Keywords

Environmental Protection, Environmental Management, Environmental Management Accounting