关于我国环境会计基本假设的探讨

The study of Elementary Assumpations in Enviromental Accounting

近些年来,随着资源环境问题的日益突出,我国环境会计理论的研究也空前繁荣。和会计领域其他问题的研究一样,环境会计研究也首先必须明确其假设等基本理论问题。环境基本会计假设是建立环境会计理论与方法的基础,也是开展会计核算所必备的前提条件。对于环境会计的基本假设,会计理论界有多种看法。本文认为,环境会计作为会计学的一个分支,其基本假设应以传统会计为基础,同时又有所创新。

In recent years, as resources and environmental issues have become increasingly prominent, There is an unprecedented prosperity in the reaseach of enviromental accounting theories in China. As the same of other problems in the fields of accounting, environmental studies must make sure its accounting assumptions firstly. Environment is a basis to set up accounting for the environmental accounting theory and method, as well as an essential prerequisite of accounting. There are a lot of standpoints about accounting assumption for the environment in the fields of accounting theory. In my opinion, environmental accounting as a branch of accounting, its basic assumptions should be based on traditional accounting, It also has the innovation.