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;换言之,是指主要以价值形式,对环境及其变化进行确认、计量、披露分析以及可持续发展研究,以便为决策者提供环境信息的一种会计理论和方法。本文探讨了环境会计的意义、与传统会计的差异及主要内容。 Environmental accounting refers to the accounting of natural environment resources and social environmental resources should be how to compensate for the expansion of accounting; in other words, refers to the value of the form, the environment and its changes in the confirmation, measurement, disclosure analysis and sustainable development research , In order to provide decision makers with an accounting theory and method of environmental information. This article explores the significance of environmental accounting, the differences and the main contents of traditional accounting.