建立西部能源企业环境会计体系的构想

随着国内经济的迅速增长，能源的供给压力不断加大，使得西部能源企业在未来一段时间内的发展速度不断加快，但这些企业的可持续发展形势却不容乐观。本文试图从环境会计相关科目的设置、环境成本尤其是外部环境成本的核算以及环境信息披露等方面，来说明如何在西部能源企业中引入环境会计核算，以环境会计为工具促进西部能源企业的可持续发展。

Initially researches in the environmental accounting of western energy enterprises

With the rapid growth of the domestic economy,the pressure of energy supply is being constantly intense,which makes the development speed of western energy enterprises accelerate constantly in the future,but the sustainable development situation of these enterprises allows of no optimist.This article attempts to explain how to introduce an environmental accounting to promote sustainable development of western energy enterprises,from such respects as establishing environmental accounting's relevant subjects,checking and calculating environmental costs,especially external environmental costs and disclosing environmental information.