【摘要】 当今世界环境问题日益突出,必须大力加强环境保护,这一点已形成共识.但我们不能只用科学技术去解决污染,还必须综合运用经济、法律等措施,实施环境会计就是这其中至关重要的一环.本文从环境会计产生的社会原因入手,阐述了环境会计的定义、背景及主要特征,通过对中国具体国情的考察和分析,全面阐述了在我国建立环境会计的必要性和可行性,并在此基础上对环境会计的具体会计处理和建立途径提出了一些大胆的设想和建议.文章的最后,对环境会计的发展趋势作了一些初步预测和前景展望.更多还原

【Abstract】 Today’s world is a world filled with environmental matters,so the emviornment protection must be streng thened. To achieve this object,not only science and technology methods,but also economic and law methods should be utilized,and green accounting is just the most important one of them. This article proceeds from social cause of green accounting’s emergence,then comprehensively elaborates its definition, background, fundamentals,and necessities. Furthermore, aiming at how to set up Chinese green accounting, The current situation of China is analyzed,and some bold assumption and suggestion are accordingly puts up with. In the end,a beautiful picture of green accounting in the future is given.更多还原