树立科学发展观,促进人与自然的和谐发展,是我国经济可持续发展的必由之路。环境会计,又称环保会计,是环境科学与会计学科交叉渗透而形成的应用性学科。具体而言,它以货币为计量单位,以有关环保法规为依据,着重研究经济发展、社会变化与环境资源之间的关系,考察企业环境绩效,评估其经济活动对生态 Establishing the scientific concept of development and promoting the harmonious development of man and nature are the necessary ways for the sustainable development of our economy. Environmental accounting, also known as environmental accounting, is an applied discipline formed by the cross-penetration of environmental science and accounting. Specifically speaking, it takes the currency as the unit of measurement and based on the relevant environmental protection laws and regulations, focuses on the relationship between economic development, social changes and environmental resources, examines the environmental performance of enterprises, and evaluates the economic activities of the environment