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构建以环境资源的耗费与补偿为主要核算内容的环境会计在国际上蓬勃兴起。我国创建环境会计也势在必行。本文对环境会计的目标、对象、计量方法和原则等,作了一些探讨。
The construction of environmental accounting accounting for the consumption and compensation of environmental resources is booming in the world. It is also imperative to establish environmental accounting in our country. This article makes some discussions on the objectives, targets, measurement methods and principles of environmental accounting.