试论中国环境会计的发展

A Brief Comment on the Development of the Chinese Environment Accountant

环境会计是近年来发展起来的会计科学的一个重要分支,在当今环境资源恶化的前提下,要求我们把企业的经济效益和整个社会效益结合起来,更有利于社会经济的可持续发展。本文阐述了可持续发展战略下传统会计的局限性,说明了发展环境会计的必要性,分析了环境会计实务操作的主要障碍,最后提出了构建我国环境会计的几点建议。

Environment accountant is an important branch of account science which has developed recently. In view of the deterioration of the environment, we should combine economic benefits of enterprises and social benefits, which will be beneficial to the sustainable development of the social economy. The thesis deals with the limitations of traditional account and the necessities for developing the environment account, analyzes the obstacles in operating the environment account business and sets forth several pieces of advice for building our country＇s environment account.