加快我国环境会计建设的理性思考

环境会计是近几十年来新兴的一个会计学科。西方发达国家对环境会计的研究,不论是理论还是实务都已经取得了一些显著的成果。近年来,我国的会计理论界业已针对环境会计展开了一系列的研究,由于尚处于起步阶段,无论是政府机构、社会团体、还是企业对环境会计都还比较陌生。本文仅就加快我国环境会计建设的必要性环境会计构建过程中可能存在的难点以及如何加快我国环境会计建设提出了一些建议

Reasoning Thought on Quickening Environmental Accouting of Our Country

The environmental accountant is a new developing accounting discipline in these decades. Western developed country's study on environmental accountant, no matter theory or practice has made some remarkable achievements. In recent years, the accounting theory circle of our country has already launched a series of research to the environmental accountant, but still at the starting stage, no matter, or enterprises are all also relatively strange to environmental accountants in government organs, public organization. This text accelerates the necessity of accounting construction of environment of our country alone, environmental accountant structure course difficult point that might exist and how is it get some suggestions out of to accelerate the construction of environmental accountant of our country.