构建环境会计核算体系若干问题探讨

Discussing on Some Problems About Establishing the Business

本文论述了构建环境会计核算体系的现实要求、目标和原则,环境会计的核算对象和基本要素,以及目前构建环境会计核算体系的难点和要点。旨在进一步推进人们对环境会计理论和实务的研究。

The article discusses the pracical demand and the object and the priniciple to establish thebusiness accounting system of environmental accounting. The business accounting object and the basicelements of environmental accounting are pointed out,and the difficulty and necessity to establish thebusiness accounting system of environmental accounting at present are also pointed out.