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| 摘要: |
| 实施环境会计将优化社会的资源配置，保护环境，从而实现我国的可持续发展战略。实施环境会计需要有国家的宏观经济政策做支持，环境成本内在化将改变资源产品的价格体系，从而对国家的经济和贸易产生深远的影响。因此，实施环境会计需要运用宏观产业政策，结合经济、行政、法律等手段，不同行业不同部门进行统一的协调，并且需要采取稳步、试点的实施方式。 |
| 关键词: 环境会计 会计核算 中国 环境成本 可持续发展 绿色会计 会计计量 |
| DOI： |
| 分类号:F275.2 X196 |
| 基金项目: |
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| Approaches to environmental accounting and relative problems |
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| Abstract: |
| Implementing environmental accounting will optirnize resource allocation,protect the environment and thus push sustainable development strategy of China forward. However,it requires the support of national macro-economic policies. The internalization of environmental cost will change the price system of resource products, which in turn have profound influence on national economy and trade. Therefore, In order to implement environmental accounting,different sectors should work in collaboration with one another.Besides,the support of macro-economic industrial policies combined with econonmic,administrative and legistative means should be needed and tentatine and feasible methods should be applied. |
| Key words: environmental accounting,sustainable development,internalization of environmental cost |
