摘要:经济的飞速发展伴随着的是一系列的环境问题。人类一直以牺牲环境来获取经济的发展，环境问题和经济发展的矛盾日益凸显。如何确保经济的增长不会建立在对环境的破坏之上，成为我国面临的重要问题。在我国现有的传统会计理论中，资源损耗的环境成本没有得到核算与监督，是不适和于可持续发展战略实施的，这就要求在我国必须全面推行环境会计。环境会计是在传统会计的基础上将环境方面的支出和收益问题考虑在内，避免将应由企业承担的费用转嫁到社会中。与我国可持续发展的目标是相一致的是，可持续发展强调经济发展与环境保护的协调。因此，构建我国可持续发展下的环境会计是必然的需求。本文将讲述在可持续发展下构建我国环境会计的意义，提出我国环境会计发展的主要障碍以及应对的措施。
关键词: 环境会计；可持续发展；构建环境会计
Abstract:The rapid development of economy with is a series of environmental problems. Human beings have been at the expense of the environment for the development of economy, environmental problems and the contradiction between economic development. How to ensure economic growth is not based on above the destruction of the environment, become the important issues facing our country. In our country's existing traditional accounting theory, resource depletion of the environmental cost didn't get accounting and supervision, is unwell and in the implementation of the sustainable development strategy, this request in our country must be the full implementation of the environmental accounting. Environmental accounting is the traditional accounting environment on the basis of the spending and revenue problem, into consideration should avoid to the share of the cost borne by the enterprise passed on to the society. In our country and the goals of sustainable development is consistent, sustainable development stress on economic development and environmental protection coordination. Therefore, our country to build the sustainable development of environment accounting is the inevitable demand. This article will talk about in the sustainable development of environmental accounting in China we build meaning, puts forward the major obstacle to the development of environmental accounting and relevant measures.
Key Words：environmental accounting； sustainable development；Building environment accounting
随着经济的飞速发展和社会的需求膨胀，我国自然资源日益耗竭，环境污染日益严重，这从根本上制约着经济的发展和生活水平的提高。促进环境会计的尽快实施已是当务之急，是实现我国可持续发展战略的重要举措。在我国可持续发展战略下，环境会计的实施将会有利于我国的环境和资源得到有效的保护，经济的发展不再以牺牲我们赖以生存的环境来换取。虽然目前我国环境的实行还存在着许多困难和障碍，必须通过长期不懈的努力才能取得圆满的成果，但是相信不久的将来我们会探索出一条适合我国国情的环境会计理论体系。
环境会计是适应社会和时代发展需要的产物，有其存在和发展的无限生命力。在不断实践、不断总结和归纳中，我国环境会计的理论与实践将会日趋完善，实现经济效益、社会效益与环境效益共同优化，推动我国可持续发展战略的进步!
