我国建立环境会计的必要性与可行性分析

An Analysis of the Necessity and Feasibility of Establishing Environment Accounting

我国对环境会计的认识较晚,很多企业只顾自己的发展而忽视了对资源的合理利用和对环境的保护,因此,在我国建立环境会计很有必要。随着经济的发展,环境会计的作用已经越来越明显,在我国实施环境会计的条件也已逐渐成熟,具备了实施环境会计的可能性。

Since the awareness of environment accounting is not enough in China,many enterprises put emphasis on development but ignore the rational utilization of resources and the protection of environment. Therefore,it is necessary to establish environment accounting. With economic development,the role of environment accounting is more and more obvious. The conditions to implement environmental accounting has been gradually mature. It has processed the feasibility to implement environmental accounting.