对我国环境会计基本假设的探讨

A Probe of the Basic Hypothesis of China's Environmental Accounting

当今世界环境问题日益突出,必须大力加强环境保护,这一点已形成共识。但我们不能只用科学技术去解决污染,还必须综合运用经济、法律等措施,实施环境会计就是这其中至关重要的一环。而研究环境会计必须首要解决会计假设的基本理论问题。本文在分析传统会计假设局限性的基础上,提出了相关理论。

With the environment problem increasingly prominent, now the world has reached a consensus on vigorously enhancing environmental protection. To solve the problem, we should take composite measures including not only technology but also economics and law, etc. , and a vital link of the two aspects is putting environment accounting into practice. To carry on the research of environmental accounting, we should, first of all, dig into its fundamental assumptions. This thesis puts forward some relevant theory on it after analyzing the limitations of the hypothesis of traditional accounting.