环境会计论析

随着环境的不断恶化,建立生态企业已成为企业可持续发展的趋势,因此有必要对企业经营活动进行绿色核算,在理论和实践上建立一套环境会计理论体系和核算方法。本文在传统会计理论的基础上,试图建立以环境会计目标为逻辑起点的环境会计概念框架,并对环境会计的目标、假设、原则、要素及其确认与计量、披露等问题分别加以阐述。

As the environment is deteriorating,the establishment of zoological enterprise is becoming the trend of persistent development.So it is necessary to make the green accounting of the business and be aware of the theory of environment accounting.Besed on the traditional accounting,this essay tries to set up concept frame of eacironmental awounting acming at encironment auonting and analyses the aim principle factor and measurement.