摘要
环境会计理论结构的确立将直接关系到环境会计这一新兴学科的构建 ,从而影响到环境会计要素的确认、计量与报告。本文从环境问题的财务影响入手 ,提出了扩大制造者责任的环境保护核算思想 ,围绕环境会计系统的定位对环境会计本质、分类、基本要素等方面进行了深入探讨 ,以求构建环境会计的理论结构。
The construction of the environmental accounting theory is directly related to the establishment of the new and developing branch of learning-environmental accounting and consequently affects the identification,measure and report of the essential factors of the environmental accounting.The article begins by the financial effect of the environmental problems,then puts forward the idea of the environment-protection accounting,which is to broaden the scope of the producersresponsibilities.In the end,the article discusses the qualities,category,essential factors and some other aspects of the environmental accounting,which center on the orientation of the environmental accounting system,in order to establish the theoretic structure of the environmental accounting.
