摘要:随着人类社会生产和经济活动规模的不断扩张，人类赖以生存的环境也日益受到破坏，可持续发展面临严峻的挑战。这促使人们越来越关注全球环境问题，保护环境的呼声也越来越高。与此同时，传统的会计没有将环境要素纳入会计核算体系，结果导致企业重视经济利益而忽视了对环境的保护，环境会计正是在环境资源恶化和修正传统会计的背景下产生的。目前国外发达国家的环境会计研究正向纵深发展，已经开始向环境会计的应用方面研究，而我国环境会计研究还处于起步阶段，主要是在介绍、借鉴、继承与局部创新的基础上开展起来的。几十年来，虽然我国在环境会计理论研究上已取得一些成果，但尚未形成完整的理论体系，导致环境会计具体核算内容难以明确，环境会计发展进程缓慢。

　　　本论文是站在微观角度，对我国环境会计的相关问题进行研究分析。首先简要介绍了环境会计的含义、基本目标、研究对象等；接着详尽地探讨环境会计的重点部分，即环境会计要素的确认标准、计量方法，再以紫金矿业污染事件为例，对以上理论和方法进行了运用和验证，指出我国环境会计在应用中存在的问题。最后借鉴日本在建立环境会计方面的成功经验并结合我国实际提出解决对策。

关键词：环境会计；环境会计要素；环境会计要素的确认及计量；环境会计的应用

Abstract:Along with the unceasing expansion of human society production and economic activities, the human survival environment is increasingly damaged and the sustainable development is facing severe challenges. People pay more and more attention to the global environment problems and the voice of the protection of the environment is also higher. At the same time, the traditional accounting brings no environmental factors into the accounting system and it causes the enterprises pay attention to economic interests and ignore the protection of the environment. Therefore, the environmental accounting is in the context of the deterioration of environmental resources and to amend the traditional accounting. At present, the environmental accounting is developing abroad the developed countries and it has started working in the application of environmental accounting. However, China's environmental accounting research is still in its initial stage, including introduction, learning, inheritance and innovation. Our country has made some achievements in environmental accounting theory research in last decades, but we have not form a complete theoretical system, and it causes the environmental accounting content is difficult to include and the environment accounting development is slow.

　　The present paper is standing in the microcosmic view of our country, the problems related to the environmental accounting research and analysis. Firstly, it introduces the meaning of environmental accounting, basic goals and objects of the studies. Then it discusses the key parts of environmental accounting in details, including the recognition criteria of environmental accounting elements and measurement methods. Moreover, the Zijin mining pollution incident is discussed as an example on the above theory and method, and it points out what problems are existing in the application of China's environmental accounting. Finally it proposes some solutions combining with the actual conditions of our country from Japan's successful experience in the establishment of environmental accounting.

Keywords: Environmental accounting；Environmental accounting elements；Environmental accounting elements of the confirmation and measurement；The application of environmental accounting