环境会计构建及运用中的问题与解决措施

The Problems and Solutions of Construction and Application of Environment Accounting

鉴于会计在现代企业和现代经济、社会活动中的作用，会计有能力在企业参与保护和改善生态环境过程中发挥重要作用。针对环境会计构建及其运用中存在若干的问题，提出了具体的解决措施。以期待通过环境会计在可持续发展战略下的建立，逐步完善我国的环境会计体系，共同的为我国乃至世界的可持续发展服务。

In view of the roles of accounting profession in modern business, modern economy and social activities, the accountants have the ability to play an important role in the protection and improvement of the ecological environment. This paper, aiming at the problems of environment accounting construction and application, proposes some specific solutions, hoping that environment accounting based on the Strategy of ＂ Sustainable Development＂ gradually improves Chinab environment accounting system, and serves corporately the sustainable development of our country and the world.