人类的生产生活活动对自然界造成的破坏,使得环境质量下降而且已逐渐危及人类和其他生物的生存发展,而环境污染主要源自企业的生产经营活动。因此,建立一套完善的包括环境因素的会计核算系统十分必要。 The destruction of nature caused by the production and living activities of mankind has led to the decline of the environmental quality and has gradually endangered the survival and development of human beings and other living beings. However, the environmental pollution is mainly caused by the production and business operations of enterprises. Therefore, it is necessary to establish a sound accounting system that includes environmental factors.