环境会计即是用会计手段来计量、反映和控制社会环境资源的一个会计分支 ,其目的在于改善整个社会的环境状况。环境会计理论和实践是以可持续发展为前提的 ,故而环境会计应在保证人类社会的可持续发展基础之上核算和监督企业的经济活动 ,反映企业经营和环境之间能量交换和价值 Environmental accounting is an accounting branch of accounting to measure, reflect and control the social environment of an accounting branch, whose purpose is to improve the environmental conditions of the entire community. Environmental accounting theory and practice are based on the premise of sustainable development. Therefore, environmental accounting should ensure that the sustainable development of human society based on the accounting and supervision of the economic activities of enterprises, reflecting the exchange of business and environmental energy and value