环境会计计量基本理论与计量模式的研究

Research on Measurement Theory and Model of Environmental Accounting

随着现代工业的快速发展和环境污染矛盾的日益加剧,环境会计已成为可持续发展的一个重要课题。但由于环境会计计量在理论和实践中始终没有取得突破性进展,致使环境会计一直停留在理论探讨阶段,其实务始终得不到发展。针对环境会计计量问题分析了环境会计计量的特征,对环境会计计量基本理论和计量模式作了深入系统的研究,构建了环境资源价值计量模式、环境成本计量模式和环境效益计量模式。

As a result of the serous contradiction between the continued process of production and pollution of environment, environmental accounting measurement has become an important topic of development. We believe that environmental accounting measurement is the most important link in forming environmental accounting system. In this paper, the author discusses the measurement of environmental accounting, analyzing the specific property, making study of its measurement theory and model and establishing the measurement patterns of environmental resource value, environmental cost and environmental benefit.