论环境会计的结构体系

传统的会计体系缺乏对环境资源耗减与降级的核算,从而导致了虚夸的收益,并且客观上鼓励了以牺牲环境、透支未来而取得当前利益的做法.为了克服传统会计的这一局限,文中对环境会计的会计假设、会计原则、计量方法、要素确认进行了全面的探讨,以期促进我国的生态环境建设,遏制对生态环境的过度破坏.

Research on the System of Environmental Accounting

Traditional accounting system is scant of diminished and degraded accounting for environmental resources, which causes virtual income and environmental destruction. In order to surmount the deficiency of traditional accounting, the paper studies the hypothesis, principle, measure and element in environmental accounting, which will improve ecosystem and limit the destruction of ecological environment in China.