构建我国环境会计基本框架的探讨

Questions on the Structure o f the Framework of Environment Accountin g

可持续发展要求与自然统一协调、良性循环发展 ,对环境保护的宏观管理和调控提出了更艰巨的任务。环境会计——建立在可持续发展的全新经济发展模式上的新型会计 ,以稀缺规律和大循环成本理论为基础 ,通过会计核算进行环境效益分析 ,综合评价环境因素的影响。从而为环境管理的科学化、具体化提供真实完整的信息。环境会计以财务会计为基础 。

Sustainable development postulates the coordinative and he althy development between mankind and nature,which presents the oner ous undertaking to environment man agement and control.Environment ac counting,a new—fashioned accountin g based on the sustainable develop ment pattern,the law of scarcity a nd the cost theory of major circul ation,analyses the environmental r evenue and cost ,evaluates the eff ect of environmental factor and pr ovides real and perfect informatio n for scientific and specific envi ronment management.Financial accou nting is the basis and disclosure of information is the empha sis of environment accounting.