【摘要】 本文在对环境会计的产生背景、现状和含义进行简要论述后 ,着重讨论环境会计的基本假设和核算原则。在阐述过程中采用比较的方式 ,将环境会计的基本假设、核算原则与传统会计的基本假设、核算原则进行对比 ,旨在更清晰地说明环境会计在上述两方面对传统会计的拓展与延伸。更多还原

【Abstract】 The article describes the background, the present condition and the definition of environment accounting. After this, it gives more attention to discussing the postulate and calculating principles of environmental accounting. The article makes a comparison between environmental accounting and traditional accounting on postulate and calculating principles, in order to elaborate on the development of environmental accounting.更多还原