After learning other countries " production and analyzing our country condition , it puts forward a series of design of environmental accounting report and advice , in the end it puts forward the realizing prerequisites of environmental accounting report in our country 在此基础上对我国环境会计报告编制内容、步骤、形式等提出了一系列设想和建议，并进行了实例分析。最后对我国企业编制环境会计报告的外部条件进行了探讨。
So environmental accounting , a new accounting is produced . at first this paper introduces the background and development of the environment . then it analyses the importance of researching about making up environmental accounting report in our country " enterprise and the environmental report " research condition 现行的会计没有把企业对环境的不利影响考虑进去，企业的真实发展程度应是剔除了对环境的不利影响后的发展程度，环境会计正是基于此而发展起来的一门新兴的研究领域。
The author compares the form and content of environmental accounting information disclosure in china , the united states and japan , and holds that the environmental accounting system of our country should be perfected gradually from the aspects of doing more work in propaganda , perfecting legislation , enhancing execution , making guidelines of environmental accounting and information disclosure system quickly , and improving the environment protection quality of the managers and accounting staff of enterprises 笔者通过对中美日三国环境会计信息的披露形式和内容进行比较，认为应从加大宣传力度，进一步完善立法、加强执法、尽快制定环境会计准则和信息披露制度，提高企业管理者、会计人员的环保素质等方面入手，逐步完善我国的环境会计制度。
The production of manufacturing industry is the main reason for pollution . on the basis of traditional accounting , the main task of environmental accounting is to explore the method of environmental cost internalization . in this thesis , the author discusses related problems about environmental cost internalization , including definition of environmental cost and its internalization , theory and necessity of environmental cost internalization 由于环境污染在很大程度上源自制造企业的生产活动,因此以传统会计为基础的环境会计所要解决的重点问题是如何把企业环境成本的核算纳入企业现有的会计核算体系;如何把企业的环境成本内在化到产品成本中去。
Firstly , this part discusses the factors of environmental accounting , and then puts forward the opinion of author on recognition of the factors discussed before . the fourth part concerns the measurement of environmental accounting . owing to the particularity of the contents of environmental accounting , it differs from the traditional accounting on measuring theory and measuring means 在本部分中，先对环境资产、环境负债、环境权益、环境成本、环境收益等环境会计要素进行讨论，对其定义、特点和分类进行了分析，然后就以上各项要素的在环境会计中的确认提出了自己的设想。
The second part discusses a few essential theoretic issues of environmental accounting , including the conception , the theoretic bases , the objects , the assumptions and the principles of environmental accounting , and compares these aspects with the theoretic issues of traditional accounting 第二部分是环境会计基本理论问题的研究。本部分在首先分析确定了环境会计的本质及其理论基础，然后分析环境会计的对象、目标、假设与原则，并将其与传统会计的基本理论作了对比分析。
This paper summarizes the characteristics of environmental management mechanisms in china and western countries respectively , analyses their different effects on the development of environmental accounting , and proposes some suggestions about academic research of environmental accounting in china 摘要阐释中外环境管理机制的不同特点，分析西方国家比较成熟的环境管理市场机制对环境会计发展的促进作用，指出我国环境管理行政机制对环境会计发展的制约作用，由此提出我国环境会计理论研究的若干建议。
Thus it is necessary to reestablish the traditional theory of financial accounting and set up a new branch of accounting - the environmental accounting . this dissertation starts from the significance of environmental accounting and comprises following five parts . the first part analyzes the background of environmental accounting development and the sustainable development strategy , and presents the international research of environmental accounting 在这一部分中，对环境会计产生的背景和可持续发展理论的提出及其对传统会计模式的冲击进行论述，并对一些国际著名会计组织及美国、加拿大等国对环境会计的研究情况作了介绍和分析。
