环境问题成为全球共同关注的重要问题,对环境问题的重视也引起了会计领域的一次绿色革命,要求在现行会计的基础上利用会计手段来计量、反映和控制社会环境资源,因此发展环境会计已经成为一种必然的趋势。本文试就环境会计产生的背景与动因、要素确认及其账务处理等方面作初步探讨。 Environmental issues have become an important issue of common concern in the world. The emphasis on environmental issues has also led to a green revolution in the accounting field, requiring that accounting measures be used to measure, reflect and control social and environmental resources on the basis of current accounting. Therefore, Become an inevitable trend. This paper tries to make a tentative discussion on the background and motivation of environmental accounting, the confirmation of factors and the accounting treatment.