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我国环境会计体系构建过程中的问题研究
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摘要：环境会计是指以自然环境资源和社会环境资源耗费应如何补偿为中心而展开的会计，它产生的直接原因在于生态环境的日益恶化问题。环境会计创立已30多年,在众多专家的辛勤培育下，如今已较有成效。但是，从总体来看,环境会计体系还不甚完善,在其构建过程中还存在着诸多问题。本文拟就我国企业环境会计体系构建过程中所必须重视的几个问题进行研究，具体包括构建环境会计的必要性、环境会计的理论体系、环境会计的方法论体系及环境会计的监督体系等四个方面。
关键字：环境会计 环境会计理论体系 环境会计方法体系 环境会计监督体系
Abstract: Environmental accounting is a specialized field of accounting about the completion of environmental capital, which is based on the environmental issue. Environmental accounting has been thirty years since its birth and has some achievement. But the system of environ –mental accounting is not perfect. In the article, it will deal with the necessity of environmental accounting system, the theory, the methods of environmental accounting and the surveillance of environmental accounting.
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