入世后我国环境会计准则初探

环境会计在西方发达国家已蓬勃发展，而我国在此领域的研究与运用尚在初步探索之中，加入WTO后，国际上与环境会计密切相关的“环境壁垒”日益盛行，对我国企业开展经济贸易往来产生重大影响。入世后新的经济形势和我国会计标准的日益国际化使我国环境会计准则的建立不仅必要，而且可行。

On Feasibility of Implementing Rules for Environment Accounting in China

It is notable that rules for environment accounting have been widely implemented in the western countries while such practice is under studies in China. The paper, on viewing the inevitable integration with international accounting practice after Chin's entry into the WTO and the great influence in the domestic enterprises' s international business, touches upon the feasibility and reality of setting up rules on environment accounting on account of the gradual internationalized criteria for the national accounting as well as the urgent demand from the new economic forms with the WTO membership.