A comparison between china and western countries on environmental management mechanism and environmental accounting development 环境管理机制与环境会计发展的中外比较
This part discusses the objects , theory , means and some other aspects of environmental accounting measurement 第五部分是对我国环境会计现状及在我国推行环境会计的对策分析。
The fifth part analyzes the development condition in china nowadays and the way to practice environmental accounting in china 本部分在明确我国目前实务界和理论界环境会计发展情况的基础上，讨论了在我国实施环境会计的途径及保障机制。
In order to solve the problem of environment management , environmental accounting has been raised , which is the development of the traditional accounting 为解决环境管理这一跨学科问题,环境会计学应运而生。环境会计学是会计学的又一次创新和发展。
After nearly 30 years , the contents of environmental report extend to environmental performance and environmental accounting information from the initial environmental impact information 经过近30年的发展,企业环境报告的内容由最初的环境影响信息扩展到环境绩效和环境会计信息。
Although the research of environmental accounting has gained notable achievement in many aspects , there are still a great deal of different views on the related problems of environmental accounting 经历了三十多年的发展,环境会计学的研究虽然在很多方面取得了成果,但是有关环境会计的诸多问题,包括环境会计要素确认、计量方法等仍存在着颇多的争议。
The paper aims at seeking proper valuation patterns and methods of natural resources for microcosmic companies , and seeking a feasible way for macro and micro environmental accounting in the link of the valuation of natural resources ' depletion 探索自然资源耗减估价在微观企业运用的模式与方法，同时探索宏微观环境会计在自然资源耗减估价上衔接与一体化的可行途径。
Section 2 dates back to the development of the theory and practice of international and national environmental accounting and also discusses the content of various versions of seea , which are relatively independent and augment one by one 第二部分回顾了国际国内环境核算理论与实践的发展，论述了seea各个版本所包含的内容。 seea各版本相对独立，又由低到高层层递进。
And environmental accounting is advocated as the tool of economic management and environment protection . at present we should attach importance to the enclosure of environmental information , for it is the starting point of environmental accounting 由于环境会计是经济管理与环境保护的重要工具，而环境会计信息披露又是环境会计的切入点，所以开展环境会计信息披露的研究对于实施可持续发展意义重大。
Because of the differences in the time of establishment of environmental accounting systems , the developing degrees of environmental accounting and different regulations of every country , the disclosure of environmental information is quite different in different counties 摘要由于建立环境会计制度的时间不同、环境会计发育程度不同以及各国相关法律规定的不同，各国企业对环境会计信，息的披露情况存在较大差异。
