若干环境会计问题的思考

Reflections on Issues of Environmental Accounting

本文主要就如何建立环境会计学以保证我国经济健康可持续发展进行阐述 ,探讨环境会计的学科性质 ;环境会计准则的制订、颁布和环境会计信息的揭示 ;环境会计的确定与计量 ;环境会计对传统会计的挑战等问题。

This paper focuses on how to develop the environmental accounting so as to make sure the smooth and sustainable development of China's economyIt expounds some questions relating to environmental accounting,such as the subject properties ,the criterion constituting and issuing,the information announcement,the definition and measurement,the challenge to tradition and others