关于我国实施环境会计的思考

On the Practice of Environmental Accountants in China

我国经济迅速发展的同时,资源破坏、环境污染、生态失衡等问题随之产生,在经济发展与环境保护之间建立良性的互动循环关系,建立生态型国家,是可持续发展战略的重要内容。为此,有必要将环境资本化、资源化,纳入会计和审计的资本核算范围,逐步建立专门的审计指标评价体系。文章根据我国的现状,重点分析了实施环境会计的必要性,提出加强环境会计的理论研究,进行环境会计试点工作,采取借鉴与创新相结合原则等相应的对策。

It is veiny necessary for our country to bring into effect the practice of environmental accountants,since there have been a lot of serious problems, such as the destruction of the environment, the unbalance of the ecosystem environmental pollution. Thus, the author of the paper points out the importance of the practice of the environmental accounts, presenting the strategies of carrying out theoretical research, implementing the principle of learning from other advanced countries and creatively working out our own way in China.