试论我国环境会计体系的建立

Study on the Establishment of Environmental Accounting System in China

中国对环境会计的研究无论从理论上 ,还是实务上都不完善 ,通过对中国建立环境会计体系的理论体系与实务体系的研究 ,指出在中国建立环境会计体系势在必行 。

The human being has reached an acknowledgement on environmental issues. Many borderline sciences relevant to environmental issues emerge accordingly. Environmental accounting is one of them. In China, the study on environmental accounting, whether in theoretical or practical aspect, is not perfect. Therefore, it is imperative to set up the environmental accounting system. Through the study on theoretical and practical systems of the environmental accounting system, a basic framework has been put forth in this field.