环境核算从其产生到现在已渐为人们所熟悉。本文试图对环境核算到目前为止的发展过程、对环境核算所要解决的问题、对已经形成的对环境核算范围的初步界定、估定、估价方法等作一介绍。试图从中寻找环境核算发展的内因。一、环境核算演进述评环境核算从其产生到现在已经几十年了。其发展过程可分为三个阶段。第一阶段从20世纪60年代末到1982年,为初步探索 Environmental accounting has gradually become familiar to people since its birth. This article attempts to make an account of the development process of the environmental accounting so far, the problems to be solved in the environmental accounting, and the preliminarily definition, assessment and valuation methods of the scope of the environmental accounting that have been formed. Trying to find the internal cause of environmental accounting development. First, the accounting review of environmental accounting Environmental accounting from its generation to now has been for decades. Its development process can be divided into three stages. The first stage from the late 1960s to 1982, for the initial exploration