对环境会计若干问题的讨论

对环境会计若干问题的讨论
摘 要：虽然我国对环境会计的研究起步较晚，但也作出了多方努力。我国财政部2006年2月15日出台的新会计和审计准则中考虑了环境要素，体现了国家、政府对环境的重视，以及对环境会计建设作出的探索。本文主要讨论了我国实施环境会计的必要性，我国环境会计的发展现状，环境会计本身的特性对环境会计的影响，最后对我国环境会计建设提出了一点建议。
关键词：环境会计；环境可持续指数；环境会计理论；环保法律法规；环境资源特性
The discussion of some problems of environmental accounting

Abstract: Although the environmental accounting of a late start, also made a lot of efforts. China's Ministry of Finance on February 15, 2006 issued by the new accounting and auditing standards to consider the environmental elements, reflecting the state government's attention to the environment, and to make environmental accounting of exploration. This paper discusses the implementation of our country's need for environmental accounting and environmental accounting of our present situation, Environmental accounting itself to the characteristics of the impact of environmental accounting, Finally, the construction of China's environmental accounting proposal raised a point.
Key words：environmental accounting; Environmental sustainability index; Environmental accounting theory; Environmental laws and regulations; Characteristics of environmental resources

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