浅谈实行环境会计的必要性

Discussion of the necessity of implementing environmental account

传统的会计理论由于缺乏环境意识,使人们在衡量社会经济发展与环境资源的利用与破坏之间存在片面认识,一方面是经济的飞速发展,另一方面是环境的不断恶化。当今,人类提出了并在努力实现经济可持续发展这一宏伟目标。在人们经济生活中引入环境会计制度,将有利于改变人们的传统片面认识,并有助于经济可持续发展这一目标的实现。

people can't get an entire view between economic development and utilization of resources because of lacking of environmental consciousness. Taking-off of economy accompanied deterioration of environment. At present, people put forward and try to realize the goal of sustainable development. Using environmental account system in the economy will change the traditional opinions and is helpful to achieving the goal of sustainable development.