GIẢI PHÁP HOÀN THIỆN TỔ CHỨC CÔNG TÁC KẾ TOÁN MÔI TRƯỜNG TẠI CÁC DOANH NGHIỆP SẢN XUẤT TRÊN ĐỊA BÀN TỈNH HẢI DƯƠNG

Abstract

Currently, environmental pollution, environmental degradation, environmental incidents and adverse changes in nature are affecting the quality of human life. On the other hand, in the Vietnamese accounting system, the content of environmental accounting and the organization of environmental accounting in enterprises are still a gap that has not been studied and specific guidelines have been issued. In Hai Duong, in current manufacturing enterprises, environmental protection, good implementation of social responsibility and accurate accounting of environmental costs have not received due attention, there are many limitations and shortcomings. This article assesses the current status of environmental accounting in a number of manufacturing enterprises in Hai Duong province to find out the limitations, thereby providing solutions to help improve environmental accounting in these enterprises