当前经济领域中所面临的种种问题,证明了建立环境会计的必要性。环境会计理论自提出以来,已经历了三十年的发展,其成绩不容忽视。但由于企业追求经济效益与社会要求的可持续发展之间的矛盾,使环境会计理论与实务还需进一步完善。本文分析了环境会计在我国建立的必要性,以及环境会计作为现代会计的新型分支付诸实践需解决的几个问题。 The problems in the current economic field have proved the necessity of establishing environmental accounting. Since the proposal was made, the environmental accounting theory has undergone thirty years of development and its achievements can not be ignored. However, due to the contradiction between the pursuit of economic efficiency and the sustainable development of social requirements, the theory and practice of environmental accounting need to be further improved. This paper analyzes the necessity of establishing environmental accounting in our country and some problems to be solved when environmental accounting is put into practice as a new branch of modern accounting.