建立我国环境会计的设想

Presumption of Establishing Our Country's Environmental Accounting

针对我国对环境会计的研究起步较晚、文献较少等现状,提出合理地建立我国的环境会计,应做好以下工作:政府要恰当地引导会计理论的研究方向,提高企业环境和资源意识,尽快建立我国环境会计准则和制度,提高会计人员素质,统一规定环境会计的核算对象,采取适当的环境会计报告形式。指出了解环境对企业生存和发展的影响因素,有利于投资者、管理者等做出正确的决策。

In the light of the present situation of our country's environmental accounting that its research is started later and its literature is less, this paper points out that the following works should be done well in order to establ ish rationally our country's accounting environment, the first is that the gover nment should guide the direction properly of the accounting theory, the second i s to increase the environment and resource consciousness of the enterprises, the third is establish the principle and system of our country's environmental acco unting as soon as possible, the fourth is to improve the quality of the accounta nts, the fifth is to define the unified objects of the environmental accounting, and the sixth is to adopt proper reporting form of the environmental accountin g. This paper also points out some environmental factors influencing the existen ce and development of the enterprises, which is helpful for the investors and ma nagers to make right decisions.