从可持续发展角度看我国环境会计建立的必要性

随着社会经济的发展，人类社会所面临的资源环境问题已日益严峻。为更好地贯彻能源资源节约和生态环境保护，增强可持续发展能力的基本国策，社会各界都在寻求保护和治理环境的方法。会计行业也要积极投身于环境保护活动，积极探索如何建立和完善与社会经济发展息息相关的环境会计。

On the Need for the Establishment of Environmental Accounting from the Perspective of Sustainable Development in China

Along with the economic development and social progress,the problems of resources and environment,which the human society is facing,have become more and more serious.In order to implement the basic state policy of economizing scarce energy resources and protecting the ecological environment and enhancing our capability for sustainable development,all social sectors are searching for better ways.The accounting profession should be engaged in the activities,exploring the way to establish the environmental accounting,which is closely related to the social and economic development.