环境会计自20世纪90年代提出至今已有十多年的历史了,中外会计学者对此作了许多有益的研究与探索,积累了宝贵的经验与成果。然而,环境会计至今仍未形成较为完善的学科体系,会计在环境方面的作用并没有得到充分的发挥,究其原因,主要有以下几个方面:首先,建立环境会计不仅仅是一 Environmental accounting has been in the history of more than 10 years since its introduction in the 1990s. Chinese and foreign accounting scholars have made many useful studies and explorations and accumulated valuable experience and achievements. However, the environmental accounting has not yet formed a relatively complete system of disciplines, the role of accounting in the environment has not been fully demonstrated, mainly for the following reasons: First of all, the establishment of environmental accounting is not just a