论环境会计的理论结构

On the Theoretical structure of the Environment Accounting

环境会计是现代会计与环境科学交叉渗透而产生的一门新兴会计分支，其与传统会计理论结构有相似之处，但又有其特殊性。本文从环境会计假设与环境会计对象、环境会计目标、环境会计原则、环境会计要素、环境会计的程序方法五个部分阐述了环境会计的理论结构体系，在这五个层次中，环境会计目标居于环境会计理论结构的中心枢纽地位，它将环境会计概念要素有机地联系起来，使整个“理论结构”更具有整体性和目的性。

The environment accounting is a new branch of accounting and a result of modarn accounting overlapping and infiltrating through environment science. It is somewhat similar with the theoretical structure of traditional accounting , but has its own specific characteristics . This paper makes a discussion on its theoretical structure from five aspects: suppositions and objects, targets, principles, key elements and programming ways of the environment accounting. And the targets list core and key position which connect organically with the conceptual key elements so that the whole theoretical structure has its entirety and goals.