纵观世界各国，在环境会计领域，加拿大应该说是最为先进的国家。这可能与加拿大全国上下、各行各业对环境问题的重视有很大的关系。加拿大会计理论界和实务界多年来在环境会计和审计方面做了许多的积极探索，并取得了许多令人鼓舞的成果。在加拿大的这场会计“革命”运动中， Throughout the world, in the field of environmental accounting, Canada should be said to be the most advanced country. This may have a great relationship with the environmental issues in Canada all over the country and all walks of life. Many years of active exploration in environmental accounting and auditing by the accounting theory and practice communities in Canada have yielded many encouraging results. In this accounting “revolution” movement in Canada,