生态会计作为一门新兴会计分支,能够实现对企业的自然资源、生态资源以及人力资源等成本价值的全面考核、反映和报告,具有很强的现实意义。本文围绕生态会计,分析了其实施的必要性和可行性。 As an emerging branch of accounting, ecological accounting can achieve a comprehensive assessment, reflection and reporting on the cost value of the enterprise’s natural resources, ecological resources and human resources, which is of great practical significance. This article focuses on ecological accounting and analyzes the necessity and feasibility of its implementation.