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摘要：所谓“环境会计”是指环境学科与会计学科交叉、渗透而形成的应用性学科，又被称为“绿色会计”。它是以货币为主要计量尺度，以有关环保法规为依据，研究经济、社会发展与环境之间的关系，计量、记录环境污染、环境防治、环境开发、环境利用的成本费用，评估环境效绩、环境活动对企业财务成本影响的一门新兴的会计学分支。本论文在把握环境会计概念的基础上，对我国环境会计现状做了大概的了解，发现目前我国环境会计在发展过程中存在制度缺失、专业人员缺失等问题，这往往很不利于环境会计的发展。在此基础上，本文提出相应的完善措施，提倡理论与实务一定要同步进行、引导企业自主进行环境管理，以此不断完善我国的环境会计体系。5438
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关键词：环境会计；环境会计要素；环境会计应用
The Problems and Suggestions of Environmental Accounting in China
Abstract:The "environmental accounting" refers to the environment and accounting disciplines cross, penetration and form of applied science, is also known as "green accounting". It was based on the currency as the main measurement scale, based on relevant environmental protection laws and regulations, research the relationship between the economic and social development and the environment, measuring and recording environmental pollution, environmental control, environmental development, the use of cost, to assess the environmental performance and environmental activities on enterprise financial cost impact of a new branch of accounting. In this paper, based on the grasp of the concept of environmental accounting, our country in the process of developing the environmental accounting in the system lack, lack of professionals and the public's environmental awareness is not strong, this is often not conducive to the development of environmental accounting. On this basis, this paper puts forward the corresponding improvement measures, advocating the theory and practice must be synchronized, guiding enterprises independent innovation, to constantly improve the environmental accounting system of our country.
KeyWords: environmental accounting；environmental accounting recognition and measurement；environmental accounting application
目录
序言1
一、环境会计概述2
（一）环境会计基本理论2
（二）环境会计要素的确认2
（三）环境会计要素的计量3
（四）我国展开环境会计的要点3
二、环境会计在我国应用中存在的基本问题5
（一）政府对环境会计制度的制定存在缺失5
（二）缺乏科学的定量方法及切实可行的指标体系5
（三）环境信息披露的意识不够积极5
（四）没有建立符合中国国情的环境会计理论与方法体系5
（五）证实性环境会计研究较少，实务研究应继续加强6
（优尔）企业对环境会计的经营理念知之甚少6
三、环境会计在我国存在问题的原因分析7
（一）社会重视程度不够7
（二）地方政府官员错误的政绩观和发展观7
（三）企业经营者以利润最大化作为主要目标7
（四）相关法律不健全7
（五）企业没有建立完整的环境会计信息系统8
（优尔）与环境会计相关的专业人才稀缺8
四、完善环境会计在我国的应用的相关建议9
（一）理论与实务一定要相结合9
（二）对企业的管理者加强社会责任观教育9
（三）建立完善的环境会计的规范标准9
（四）必须引起社会更广泛的关注10
（五）要加大研究力度，拓宽研究视角10