环境会计又称绿色会计,它是以货币为主要计量单位,以有关法律、法规为依据,计量、记录环境污染、环境防治、环境开发的成本费用,同时对环境的维护和开发形成的效益进行合理计量与报告,从而综合评估环境绩效及环境活动对企业财务成果影响的一门新兴学科。 Environmental accounting, also known as green accounting, is based on monetary and monetary units. It measures and records the cost of environmental pollution, environmental control and environmental development based on the relevant laws and regulations. At the same time, the environmental benefits of the maintenance and development of the environment are carried out Reasonable measurement and reporting, so as to comprehensively assess the environmental performance and environmental activities on the impact of corporate financial results of a new discipline.