我国环境会计的理论结构探析  

Analysis of the Theoretical Structure of China's Environmental Accounting

作　　者：杨明忠[1] 

机构地区：[1]福建经济管理干部学院财务处,福建福州350002

出　　处：《福建行政学院学报》2009年第6期79-83,共5页Journal of Fujian Administration Institute

摘　　要：目前,欧美许多国家已将企业的环境保护状况纳入会计的核算范围。在我国,为了有效解决环保问题,改善环保工作效果,把环境保护状况纳入企业的会计核算范围是极其必要的。但是,在我国现行的会计制度中尚未建立环保会计的核算体系。明确环境会计的理论框架体系,是指导环保会计实践工作、促进环境会计发展、确保人类社会的可持续发展的重要前提。环境会计的理论结构,可以借鉴传统会计理论框架的思想,结合环境会计的特点加以构建,主要包括环境会计的目标、假设、原则以及会计程序和方法。At present, many countries have included the environmental protection condition of enterprise into accounting scope. In our country, in order to effectively solve environmental problems, improve the effect of environmental protection, to include the environmental protection condition into the enterprise accounting scope is very necessary. However, the current accounting system has not been set up accounting system of environmental accounting. To clear the theoretical framework of environmental accounting system is an important premise to guide environmental accounting practice, promote the development of environmental accounting, and ensure the sustainable development of the human society. The theoretical structure of environmental accounting can use the idea of traditional accounting theoreti- cal framework to set up, combining the characteristics of environmental accounting, mainly including the objectives, assumptions, principles, procedures and methods of environmental accounting.

关 键 词：环境会计目标 环境会计假设 环境会计原则 环境会计程序和方法 

分 类 号：F812[经济管理—财政学]