浅谈环境会计核算方法

Discussion on Environmental Accounting Calculation Methods

生态环境的恶化使环境保护问题日益受到关注,各国不断加强对环境会计核算体系的研究,并取得一定的成果。但是,在我国有关环境会计核算的理论和实务研究尚处于起步阶段。本文从环境会计的内涵着手,对企业环境会计事项包含的内容,以及大循环成本理论下的账户设置进行了较为深入的探讨和研究。以期能对我国相关会计准则的建设、提高环境会计信息的可比性有所助益。

Environmental protection is attracting more and more attention due to the ecological deteriorating.As a result,many countries have strenthened the research on accounting calculation system and have made great achievement.However,in China the theoretical and practical research on environmental accounting calculation is still in preliminary step.This article first focused on the implied meaning of environmental accounting,then made a deeper study on the accounting setting based on recycling cost theory,intending to benefit the construction of the related accounting standards and the improvement of the comparability of environmental accounting information.