对环境会计计量的探讨

随着环境问题的日趋严重,环境会计已成为可持续发展的一个重要课题.本文从环境会计确认和计量的基础--环境会计的基本理论谈起,并根据是否可以与现行财务会计核算体系兼容,把环境会计计量分为复式记账系统的计量和单式记账系统的计量.

Research on Measurement of Environment Accounting

As a result of the serious environmental problem, environment accounting has become an important topic of the sustainable development. By describing the foundation of environment accounting's confirmation and measurement-the basic theory of environment accounting and depending on if it can comply with the current financial accounting system, this article divides the environment accounting's measurement into the measurement of the double-entry bookkeeping system and the measurement of the single-entry bookkeeping system.