环境会计基本理论研究初探

On Theoretical Research of Environment Accounting

环境会计一般只是对于企业而言的,从这个角度来看,环境会计是企业会计的一个新兴分支。就环境保护和环境会计比较而言,环境会计的理论研究落后于环境保护学科。应该从环境会计的本质出发,建立一个由环境会计假设、环境会计要素、环境会计计量及目标构成的环境会计基本理论体系。

As environment accounting is in connection with business enterprises only, it is a new branch of enterprise accounting. Compared with the condition of environment protection, environment accounting as well as its theoretical research has lagged far behind. So we should establish a theoretical system composed of environment accounting supposition, essential factors, measurement, target constitution and so on. Based on the essence of environment accounting.