我国环境会计实施中的问题及对策探讨

On the Problems Existed in the Implementation of Environmental Accounting and Countermeasures in China

我国环境会计在实施过程中存在诸多问题,如人才问题、确认与计量问题、环保法律法规体系的建设问题等。为此,必须不断提高企业财会人员素质,制定统一的确认标准,制定适合我国现实的计量方法与模式,建立健全环境会计的规范标准。

There exist many problems in the implementation of environmental accounting in China including the problems of talents,confirmation and counting,the construction of laws and regulations related to environment,etc.Therefore,we must improve the quality of enterprise accountants constantly,formulate unified confirming standard,draw up counting method that is adaped to Chinese reality and set up perfect code criteria for environmental accounting.