资源浪费、环境污染和生态环境恶化严重影响着人类的生活和经济的发展。保护资源和改善环境已成为我国一项十分紧迫的任务。环境会计又称绿色会计,是以自然资源耗费如何补偿为中心而展开的会计。目前我国对环境问题的支出只是在管理费用中记录,笔者提出了环境会计的理论体系。 Waste of resources, environmental pollution and deterioration of the ecological environment have a serious impact on human life and economic development. The protection of resources and the improvement of the environment have become a very urgent task for our country. Environmental accounting, also known as green accounting, is based on how to compensate for the cost of natural resources as the center of accounting. At present, China’s expenditure on environmental issues is only recorded in the management costs, the author put forward the theoretical system of environmental accounting.