环境对于增强国家综合国力和经济可持续发展无疑是十分重要的。许多有识之士非常重视环境问题的研究,但目前我国对环境会计理论的研究还不够深入,尚处于起步阶段。如何吸取、借鉴其它学科和领域的一系列观念和方法,从而形成环境会计的理论与方法体系,是我们会计工作者必须面临的一个重要课题。 The environment is undoubtedly very important for enhancing the country’s overall national strength and sustainable economic development. Many people of insight attach great importance to the study of environmental issues, but at present our country’s study of the theory of environmental accounting is not yet in-depth and is still in its infancy. How to learn and draw lessons from a series of concepts and methods of other disciplines and fields to form a system of theory and methodology of environmental accounting is an important issue that our accountants must face.