构建环境会计学的理论框架

环境生产、人的生产和物质生产之间的内在逻辑关系 ,环境资源价值观的确立 ,资源寿命周期理论和物质流转理论为环境会计学奠定了理论基础 ;环境保护的外在压力和企业的内在需要是环境会计学产生的直接动因 ;环境会计学最基本的理论问题包括 :环境会计学的定义、要素、研究对象、研究方法及基本假设 ;环境会计学可分为宏观环境会计学和微观环境会计学两个层次

On the Theoretical Framework of Environmental Accounting

The inner relationship among environment, human being and material production, the establishment of the view of environment value and the theory of resource and material circulation have laid the foundation for the establishment of environmental accounting; the need for environment protection and need by enterprises call for the establishment of environmental accounting; basic theoretical issues included in environmental accounting are: the concept, factors, research area of environment accounting, etc.; environmental accounting includes macro and micro environmental accounting.