环境会计是会计学的一个分支, 是以货币为主要计量单位,以有关环境法律、法规为依据,研究经济发展与环境资源的关系,计量、记录环境污染、环境防治、开发、利用的成本费用, 并对企业经营过程中对社会环境的维护和开发形成的效益进行合理计量与报告,综合评估环境绩效及环境活动对企业财务成果的影响的一门新兴学科。它通过会计特有的方法,对企业给社会资源环境造成的效益及损失进行计量、报告和控制,以协调企业与环境的关系,其目的在于改善社会资源环境,提高社会总体效益。一、环境会计的基本假设和核算原则环境会计作为会计学的一个分支,同样要遵循会计核算的基本前提以及会计核算所要求的一般原则,但是,由于环境会计涉及了许多现有会 Environmental accounting is a branch of accounting. It takes monetary as the main unit of measurement. Based on the relevant environmental laws and regulations, environmental accounting studies the relationship between economic development and environmental resources, and measures and records the cost of environmental pollution, environmental control, development and utilization , And reasonably measure and report on the benefits of maintaining and developing the social environment during the course of business operation, and comprehensively assess the impact of environmental performance and environmental activities on the financial results of enterprises. It measures, reports and controls enterprises’ benefits and losses caused by social resources and environment through accounting-specific methods in order to coordinate the relationship between enterprises and the environment. Its purpose is to improve the social resources and environment and enhance the overall social benefits. I. Basic Assumptions and Accounting Principles of Environmental Accounting As a branch of accounting, environmental accounting also follows the basic premise of accounting and the general principles required by accounting. However, since environmental accounting involves many existing