在环境问题日益重要和会计理论与技术得到充分发展的今天,构建环境会计既是必要的,也是完全有可能的,由于我国政府和社会公众对环境问题的重视,我国会计界也开始重视环境问题,这就要求我们会计工作者必须认真开展对环境问题的研究。1环境会计的本质环境会计是企业会计的一个新 At present, environmental accounting is both necessary and fully possible because of the growing importance of environmental issues and the development of accounting theory and technology. Due to the emphasis placed on environmental issues by our government and the public, our accounting circles are also beginning to attach importance to environmental issues. This requires that we accountants must seriously carry out research on environmental issues. 1 The nature of environmental accounting Environmental accounting is a new accounting