摘要:隨著人類社會生產(chǎn)和經(jīng)濟活動規(guī)模的不斷擴張，人類賴以生存的環(huán)境也日益受到破壞，可持續(xù)發(fā)展面臨嚴峻的挑戰(zhàn)。這促使人們越來越關(guān)注全球環(huán)境問題，保護環(huán)境的呼聲也越來越高。與此同時，傳統(tǒng)的會計沒有將環(huán)境要素納入會計核算體系，結(jié)果導(dǎo)致企業(yè)重視經(jīng)濟利益而忽視了對環(huán)境的保護，環(huán)境會計正是在環(huán)境資源惡化和修正傳統(tǒng)會計的背景下產(chǎn)生的。目前國外發(fā)達國家的環(huán)境會計研究正向縱深發(fā)展，已經(jīng)開始向環(huán)境會計的應(yīng)用方面研究，而我國環(huán)境會計研究還處于起步階段，主要是在介紹、借鑒、繼承與局部創(chuàng)新的基礎(chǔ)上開展起來的。幾十年來，雖然我國在環(huán)境會計理論研究上已取得一些成果，但尚未形成完整的理論體系，導(dǎo)致環(huán)境會計具體核算內(nèi)容難以明確，環(huán)境會計發(fā)展進程緩慢。

　　　本論文是站在微觀角度，對我國環(huán)境會計的相關(guān)問題進行研究分析。首先簡要介紹了環(huán)境會計的含義、基本目標、研究對象等；接著詳盡地探討環(huán)境會計的重點部分，即環(huán)境會計要素的確認標準、計量方法，再以紫金礦業(yè)污染事件為例，對以上理論和方法進行了運用和驗證，指出我國環(huán)境會計在應(yīng)用中存在的問題。最后借鑒日本在建立環(huán)境會計方面的成功經(jīng)驗并結(jié)合我國實際提出解決對策。

關(guān)鍵詞：環(huán)境會計；環(huán)境會計要素；環(huán)境會計要素的確認及計量；環(huán)境會計的應(yīng)用

Abstract:Along with the unceasing expansion of human society production and economic activities, the human survival environment is increasingly damaged and the sustainable development is facing severe challenges. People pay more and more attention to the global environment problems and the voice of the protection of the environment is also higher. At the same time, the traditional accounting brings no environmental factors into the accounting system and it causes the enterprises pay attention to economic interests and ignore the protection of the environment. Therefore, the environmental accounting is in the context of the deterioration of environmental resources and to amend the traditional accounting. At present, the environmental accounting is developing abroad the developed countries and it has started working in the application of environmental accounting. However, China's environmental accounting research is still in its initial stage, including introduction, learning, inheritance and innovation. Our country has made some achievements in environmental accounting theory research in last decades, but we have not form a complete theoretical system, and it causes the environmental accounting content is difficult to include and the environment accounting development is slow.

　　The present paper is standing in the microcosmic view of our country, the problems related to the environmental accounting research and analysis. Firstly, it introduces the meaning of environmental accounting, basic goals and objects of the studies. Then it discusses the key parts of environmental accounting in details, including the recognition criteria of environmental accounting elements and measurement methods. Moreover, the Zijin mining pollution incident is discussed as an example on the above theory and method, and it points out what problems are existing in the application of China's environmental accounting. Finally it proposes some solutions combining with the actual conditions of our country from Japan's successful experience in the establishment of environmental accounting.

Keywords: Environmental accounting；Environmental accounting elements；Environmental accounting elements of the confirmation and measurement；The application of environmental accounting