关于环境会计理论结构体系的探讨

环境会计是上世纪产生的一门新兴会计学科。在会计理论界,有越来越多的会计专家把环境问题与会计理论结合起来研究,形成了各种各样的环境会计理论。然而,对环境会计的研究还不够深入,环境会计的基本理论问题也无一达成共识。因此,建立科学的环境会计基本理论体系显得尤其重要。本文对环境会计的理论结构体系试做粗浅分析。

Discussion on Structure System of Environmental Accounting Theory

Environmental accounting is a new subject born in 20th century.In accounting theoretical circles, more and more experts have studied theories combined with environment problems and taken shape various environmental accounting theories. However, since there is not a thorough study and any common view on its basic problems, it is even more important to form scientific basic theory system of environmental accounting, which is analyzed in the essay.