【摘要】 环境会计是基于环境恶化的压力 ,在修正和批判传统会计理论的基础上产生的。当前 ,我国建立环境会计体系既有必然性也有必要性 ,但环境会计理论付诸实践涉及面广 ,需要政府和社会采取多种措施予以优化更多还原

【Abstract】 Environmental accounting resuted from the pressure of the deteriorating environment and is based on the amending and criticizing the traditional accounting theories. At present it is inevitable and also necessary to set up the environmental accounting system in China. But since this theory involves a lot when putting into practice, the government and society should take various measures to optimize it.更多还原