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随着经济的飞速发展,人类对环境的破坏已经到了触目惊心的地步。生态失衡,环境污染等环境问题已经成为世界各国发展经济的同时必须考虑解决的首要难题。本文从环境会计产生的历史根源、基本内容、要素的确认和计量方法、信息的披露等多方面进行了具体的阐述。同时结合我国的环境现状,简单分析了目前在我国建设并实施环境会计的必要性。
With the rapid economic development, human destruction of the environment has come to the shocking point. Environmental problems such as ecological imbalance and environmental pollution have become the primary challenges that all countries in the world must consider when developing their economies. This article concretely elaborates the historical origin, basic content, the confirmation and measurement method of the elements, the disclosure of information and so on from the environmental accounting. At the same time, combined with the current situation of our country’s environment, we simply analyze the necessity of constructing and implementing environmental accounting in our country.