实施环境会计的理论基础和社会基础探析

On the Theoretical Basis and Social Foundation for the Implementation of Environmental Accounting

在我国,环境会计核算体系虽未建立,但实施环境会计的基础已然形成。环境会计的实施有其理论基础,包括环境经济学的补偿理论、环境价值理论、外部不经济内部化理论、传统会计基础理论。也有其一定的社会基础,即环境意识的增强、相关法律政策的制定及国外环境会计实施的借鉴等。这些均为环境会计研究得以持续开展及企业实施环境会计提供了重要依据及保障。

The accounting system of environmental accounting has not yet established in our country, but the basis of environmental accounting has already formed. It has its theoretical foundation, including the compensation theory of environmental economics, theory of environmental value,theory of internalization,basic theory of traditional accounting on the implementation of environmental accounting. Meanwhile, it has social basis, which is the environmental awareness increase, enactment of relevant laws and policies and reference of environmental accounting in foreign countries. All these provides important bases for environmental accounting research and implementation of environmental accounting in enterprises.