环境会计理论结构是制定环境会计准则的基础。是环境会计实务工作者确认、计量和报告企业有关环境污染、环境治理、评估环境绩效及环境活动对企业财务成果影响的依据,是制定环境会计准则的基础。环境会计的基本理论结构应由基本目标、核算对象和基本要素、基本要素的确认与计量 The theoretical structure of environmental accounting is the foundation of enacting environmental accounting standards. It is the basis for environmental accounting practitioners to confirm, measure and report the impact of the enterprise on environmental pollution, environmental governance, environmental performance assessment and environmental activities on the financial results of enterprises, and is the basis for formulating environmental accounting standards. The basic theoretical structure of environmental accounting should be the basic objectives, accounting objects and basic elements, the identification and measurement of the basic elements