我国环境会计发展中存在的障碍与建议

The Obstacles and Measures of Developing Environmental Accounting in Our Country

我国发展与实施环境会计还存在诸多障碍。充分利用会计手段,披露环境管理的成本与收益,对于加强环境治理,落实环保政策,改善生态平衡,实现社会、经济、自然的可持续发展等,都具有极其重要的现实意义。

Starting with the obstacles of developing and carrying out environmental accounting in our country, some concrete measures and suggestions were put forward in this article. The main role of this paper is to disclosure the cost and benefit of environmental management, enhance environmental administration , carry out environmental protecting , improve ecological balance , and realize the sustainable development of society, economy and nature.