对我国实行环境会计的思考

Considerations about Implementing the Environmental Accounting in China

分析了我国实行环境会计的必要性,并对实行环境会计的基本原则进行了探讨,如长期性和循序渐进原则、灵活性和边界起步原则、系统性和多赢原则等,提出了政府在实行环境会计方面应采取的措施。

This paper analyzes on the necessity of implementing the environmental accounting in China, probes into the basic principles of implementing the environmental accounting, and puts forward some measures that should be taken by the government in carrying out the environmental accounting.