论实施环境会计的问题与对策

日益突出的环境问题对经济发展的阻碍作用已受到社会的广泛关注,各国对资源、环境的关注使得环境会计应运而生。对我国实施环境会计的必要性、环境会计核算的特殊性,以及我国目前实施环境会计存在的问题等进行了简要介绍,并对我国进一步开展环境会计提出了建议。

Problems and Countermeasures of the Implementation of the Environmental Accounting

With the development of economy,the baffling effects of the increasingly prominent environ-mental issues to the economic development have been widely noticed in the community. The environmental accounting appears with the national attention to the resources and environment. The paper gives a brief introduction to the need of the implementation of the environmental accounting,the particularity of the environmental accounting calculation and the existent problems of the implementation of the environ-mental accounting at present. Moreover,it advances some suggestions to the futher development of the environmental accounting in China.