我国西部发展中实施环境会计必要性的探讨

西部大开发既要发展西部的经济,又要加强西部的生态建设和环境保护,它决定着西部经济能否可持续发展。然而,当前的会计核算办法并未将环境资源列入会计要素,不能核算和监督资源损耗的环境成本。环境会计是由可持续发展引发的一门新兴会计学科,将资源和环境问题纳入到会计的范畴中,解决了传统会计所不能解决的社会生态环境问题。该文将环境会计与我国目前西部的环境现状相结合,探讨了西部经济发展过程中实施环境会计的必要性。

On the Necessity of Implementing Environmental Accounting in the Economic Development of West China

West development will not only develop the Western economy but also strengthen the ecological construction and environmental protection of the Western Region,which determines the sustaining development of Western economy.However,current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.Environmental accounting is a new accounting subject coming from the sustaining development,which solves social ecological environmental problem that the traditional natural accounting is unable to solve.This paper combines environmental accounting and the present environmental situation of the Western Region,and discusses the necessity of implementing environmental accounting in the course of Western economic development.