试论环境会计学的研究范围

Scope of Study in Environmental Accounting

环境会计学是环境问题与会计理论相结合的产物 ,它是对环境事项进行确认、计量、记录、汇总、报告 ,并通过对信息的加工和再利用而对环境进行规划、控制与调节的理论体系。环境会计学的研究范围应划分微观、中观、宏观三个层次 。

Environmental accounting is the product of the combination of environment and accounting theories dealing with the recognization, measurement, recording, summarizing and reporting of the matters concerning environment, and serves as a theoretical system for the peanning, control and adjustment of environment through information processing and reuse. The scope of study in environmental accounting comprises 3 levels——the micro, medium and macro and is confined to the problems of pollution and rehabilitation of environment and balance and destruction of ecology.