论环境会计的确认

Study on Environment Accounting Confirmation

现代社会经济迅猛发展,致使自然资源遭到过度开采,废弃物大量排放,生态环境日益恶化,为保护生态环境而研究生态环境的成本和价值、提供生态环境变化信息的环境会计越来越受到人们的关注。环境会计是以自然资源耗费应如何补偿为中心而展开的会计学分支,其核算体系的基本结构应该和传统会计是一样的。本文将对企业环境会计的确认,展开必要讨论。

With the rapid development of market economy, Natural resourses have been excessively ex- ploited. Waste substances have been massively let out. Ecological environment is deteriorating. In order to protecting ecological enviroment, the environment accounting, which studying cost and value of ecologi- cal environment and providing changes information of ecological environment, is increaslly attented. The environment accounting is branch of accounting. The center of it is how to compensate the consumption of natural resource. The base structure of accounting system is the same as traditional accouting. The paper will dicuss the confirmation of enterprise environmental accounting.