高速发展的经济导致环境破坏和能源流失严重,从而衍生的新学科—环境会计。实施和探索环境会计的是为了平衡经济发展和环境治理之间的关系。环境会计,从环境的角度计算经济的得失,用宏观的核算体系精准统计数据,再用会计与审计的科学计算方法优化环境资源和经济发展。 Rapid development of the economy led to environmental damage and loss of energy serious, resulting in a new discipline - environmental accounting. The implementation and exploration of environmental accounting is to balance the relationship between economic development and environmental governance. Environmental accounting, economic gains and losses from the environmental point of view, with a macro accounting system accurate statistical data, and then use accounting and auditing scientific methods to optimize environmental resources and economic development.