安全环境支出纳入环境会计核算的理论依据有四:一是环境会计的根本目标是为了人的生存和发展;二是“以人为-本”的最低层面是以人的生存权为本;三是“环境友好型社会”的核心是环境与人这个主体友好发展;四是“安全事故”频发迫切需要增加安全投入、强化安全耗费的核算与管理。将安全支出的财务会计核算内容扩展到环境会计内客之中进行,以此为单位负责人、企业主管部门、统计部门、审计部门、环保部门和各级领导提供安全监管信息,能够形成多部门参与的、齐抓共管的、全方位的安全环境信息监控系统,意义极为重大。 There are four theoretical bases for including environmental expenditures in environmental accounting: First, the fundamental goal of environmental accounting is for the survival and development of people; Second, the lowest level of “people-oriented” is based on the right to subsistence of people; Third, the core of “environment-friendly society” is the friendly development of the environment and people as the main body. Fourthly, there is an urgent need to increase safety investment in the frequent occurrence of “safety accidents” and strengthen the accounting and management of safety expenditures. Expanding the financial accounting content of safe expenditures into environmental accounting in the guests, as unit heads, business departments, statistical departments, audit departments, environmental protection departments and leaders at all levels to provide safety regulatory information to form a multi-sectoral Participating, concerted efforts, a comprehensive range of safety and environmental information monitoring system, the significance is extremely significant.