一、环境会计对会计主体假设的影响。环境会计的主体假设突破了企业主体这一狭隘的范围，而延伸到整个生态环境和人类社会。其受托责任也已不再局限以“财产托付论”，而是适用于“资源托付论”，即除了财产等经济资源的保管和使用外，生态环境资源和治理环境污染也应成为会计 First, the impact of environmental accounting on the assumption of accounting. The main assumptions of environmental accounting broke through the narrow scope of the main business, which extends to the entire ecological environment and human society. Its fiduciary responsibility is no longer limited to “property entrusted theory”, but applies to “resource entrusted theory”, that is, in addition to the custody and use of economic resources such as property, the ecological environment resources and environmental pollution control should also become accounting