环境会计是以经济发展与环境资源之间的关系为基础,以货币为主要计量单位,对企业经营过程中环境污染、防治、开发、利用等的成本、费用和效益进行合理计量、记录、报告,综合评估环境绩效及环境活动对企业财务成果影响的新兴会计学科。它把会计学与环境经济学结合起来,以自然资源耗费和补偿为中心,通过有效的价值管理,促进经济建设与环境保护的协调发展。环境会计的产生以比蒙斯1971年发表《控制污染 Environmental accounting is based on the relationship between economic development and environmental resources, taking monetary as the main unit of measurement, reasonably measuring, recording and reporting on the costs, expenses and benefits of environmental pollution, prevention and control, development and utilization during the operation of the enterprise , An emerging accounting discipline that comprehensively evaluates the impact of environmental performance and environmental activities on the financial results of enterprises. It integrates accounting with environmental economics, focuses on the consumption and compensation of natural resources, and promotes the coordinated development of economic construction and environmental protection through effective value management. The production of environmental accounting to Beamons published in 1971 "to control pollution