我国环境会计相关问题浅析

随着环境问题的日趋严重，环境会计已成为可持续发展的一个重要课题。它是环境经济学与会计学相互交叉渗透而形成的一门全新的生态会计科学。环境会计作为会计界对可持续发展的一个贡献，在近几年已成为会计学的热门话题。我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。

Research on Measurement and Report of Environment Accounting

As a result of the serious environment problem, environment accounting has become an important topic of the sustainable development. It is also a new ecological accounting subject formed by the result of environmental economics and accounting penetrating into each other. As a contribution of accounting circles to sustainable development, environment accounting has became a hot topic in recent years. The key problem in the study of the environment accounting of our enterprises is the method of measure subject system, disclosure of environment accourting information and so on.