当今,世界经济如破竹之势飞速发展,人们对自然资源的需求越来越大,因而人们对环境的影响越来越明显,自然资源日益消耗,环境污染越来越严重,生态环境不断恶化,为了人类长久的从生存和发展人们不得不把关注的焦点放在全球环境保护上面来,保护环境显然已经成为每一人,每一个社会团体不可推卸的社会责任,力图实现社会、环境、经济利益的平衡和协调,人们不仅从价值方面,而且从价值方面对环境重视起来。而环境会计就是在此大环境下应运而生的,因此作为会计学新兴分支的环境会计,也必然引起了极大地重视,加强坏境会计的核算,进行环境会计的信息披露是实现资源达到最佳使用状态的必然要求。 Nowadays, with the rapid development of the world economy and the increasing demand for natural resources, people are becoming more and more aware of the impact on the environment, the natural resources are being consumed more and more, the environmental pollution is getting worse, the ecological environment is deteriorating, For the long-term survival and development of mankind, people have to focus their attention on global environmental protection. It is clear that protecting the environment has become an unshirkable social responsibility of every individual and every social group and strives to achieve social, environmental and economic benefits Balance and coordination, people value the environment not only in value but also in value. Therefore, as a new branch of accounting, environmental accounting also inevitably takes a great deal of attention and strengthens the accounting of bad environment accounting. The information disclosure of environmental accounting is the most important way to achieve the highest level of resources Good use of the inevitable requirements of the state.