摘要
环境资源的保护和利用,已成为关系到人类生存的重大问题。由此而产生的环境会计也成为国际会计学界研究的重点课题之一。然而,在我国,对环境会计的研究还不够深入,笔者试对环境会计的基本假设进行探讨,认为环境会计的基本假设包括会计主体假设、可持续发展假设、受托责任假设、环境价值假设、环境资源稀缺性假设、多元计量假设等。
The protection and exploitation of environmental resource has become an important problem related to human being抯 survival. The environmental accounting has become one of the key problems in the circle of international accounting. However, in our country, the research on environmental accounting is not in-depth enough. The author tries to discuss the basic hypothesis of environmental accounting, considering that the basic hypothesis of environmental accounting should include the hypothesis of the principal part of accounting, sustainable development, entrusted responsibilities, environmental value, rare character of environmental resource, many entities measure and so on.
