对环境会计的基本理论及其应用的几点思考

On the Basic Theory of Environment Accounting and It's Application

环境会计是近几年才发展起来的一个会计学科的重要分支，在西方发达国家，这已成为一个十分热门的话题。因为对这一问题的研究有助于拓宽我们的视野，促使我们把企业的经济效益和整个社会效益结合起来，从而利于社会经济的可持续发展。本文通过对环境会计基本理论的阐述，进一步指明了应该从哪些方面去深化认识环境会计——这一会计学科的新领域，然后，针对实施我国环境会计制度建设的重要性以及如何在我国建设环境会计制度等几个问题，笔者提出了自己的几点思考和建议。

The environment accounting became an importantbranch of this field recently,and in the advanced country,thishas become a hot topic.Because research in this problem widensour vision,urges us to combine the economic profit of enterprisewith the whole social benefit,which maintains the continuedevelopment of economy.The article shows some aspects whichdeepen the understanding of environment accounting byexpounding its basic theory,and puts forward some ideas andsuggestions on the importance of setting our country'senvironment accounting system as well as how to set it in ourcountry.