环境会计探析

Analysis of Environmental Accounting

环境会计是人们对经济发展与环境资源关系认识深化的产物。它在重新确定有关环境的资产、成本、产值的基础上，以自然资源的耗费和补偿为中心，通过有效的价值管理，达到消除外部不经济、协调经济和环境的目的。可以借鉴发达国家和国际组织的有益探索，逐步建立我国的环境会计理论和实务体系。

The environmental accounting is the product of deeper knowledge of the relation between economic development and environmental resources of people.Based on the reevaluation of the concerning environmental capital,cost and output,the environmental accounting takes the consuming and compensation of the natural resources as the center and achieves the goals of eliminating the external non-economical factors and coordinating economy and environment.The salutary experience of the developed countries and organizations can be used as reference so as to establish step by step the system of environmental accounting theory and practice in China.