生态效率：环境会计新工具

Ecological efficiency as a management strategy, advocates a pursuit not only for profit but ecological environment, playing a irreplaceable role in corporate management controlling system, accounting information system and sustainable development. By generalizing literature on ecological efficiency, sustainable development, environmental management, the evolvement of ecological efficiency research are illustrated in this paper in both theoretical and practical ways. On the basis of introspecting the deficiencies of conventional accounting pattern and learning from foreign experience and achievements, we put forward the ecological efficiency which is one new and appropriate environmental management accounting tool, to promoting our country enterprise to realize "green" development.