建立环境会计的探讨

Discussion on Establishment of Environmental Accounting System

阐述了环境会计产生的背景,分析了环境会计在我国推行的必要性和可行性,比较了环境会计与传统会计的差异,并对环境会计的确认、计量和披露等相关问题进行了探讨。

According to instruction of the background of environmental accounting system, it shows that carrying out environmental accounting system in China is necessary and feasible. In this paper, differences between environmental accounting and conventional accounting are compared. Meanwhile, some problems related to environmental accounting’s confirmation, measurement and information disclosure are discussed.