【摘要】 本文简述了建立环境会计的必要性,分析了会计环境对环境会计理论的影响,利用现行的财务会计理论对环境会计的理论作适当的补充和延伸,提出一个环境会计理论结构,以便指导环境会计实务。更多还原

【Abstract】 This p aper explains briefly the necessity of establishing environment accounting,ana-lyzes the effect of the environment of accounting on the theory of environmen t accounting.It also applies the current financial accounting theory to that of environment accounting as its proper sup-plementary and extension.Thus it puts forward a theory structure of environment accounting so as to provide dire ctions for the environment accounting practice.更多还原