【正文】 onment evaluation, etc. 3 for reflecting enterprise should bear the environment responsibility, our country should consider to ask for enterprise piling independent environment report for enterprises, and in an accounting year occurs in assets, liabilities, profits and losses, cash inflow and outflow of relevant environment accounting information prehensive report. And regard it as a certain industries essential supplement of statements. (3) Fully embodies multiple measurement of environmental accounting assumptions Due to the particularity of environmental accounting object, only using moary measurement is not advisable, need to use multiple measurement hypothesis, it can use the moary unit reflect economic business losses and gains, and can select material objects, index and percentage of auxiliary measurement unit, namely simultaneously adopts currency and nonmoary two econometric form together to show ring [Article by: Yang Yi.] 我國環(huán)境會計及信息披露存在的問題與對策 摘要 分析我國環(huán)境會計法規(guī)、信息披露模式、計量方法、內(nèi)部驅(qū)動力和監(jiān)督指導(dǎo)等方面存在的問題。提出通過確立環(huán)境會計法律地位，規(guī)范信息披露模式，管理與控制環(huán)境支出成本，發(fā)揮政府與會計職業(yè)團體的作用，提高環(huán)境會計人員的執(zhí)業(yè)能力等具體措施，促進企業(yè)由過去的單純追求經(jīng) 濟增長速度改變?yōu)樽非蠼?jīng)濟、社會、自然環(huán)境的協(xié)調(diào)發(fā)展。隨著企業(yè)對環(huán)境審計的要求，迫切期望得到政府相關(guān)部門的監(jiān)督，專業(yè)研究機構(gòu)或中介機構(gòu)的業(yè)務(wù)指導(dǎo)。此外，環(huán)境支出核算由費用化到成本化 的轉(zhuǎn)變，還體現(xiàn)出了一種文明與進步。 [Article by: Yang Yi.] 。從國外企業(yè)環(huán)境成本管理控制的實踐分析，核算和管理環(huán)境成本有助于完善企業(yè)內(nèi)部成本管理和控制體系，防止企業(yè)陷入巨額的環(huán)境債務(wù)中。 2021 年 6 月，中國會計學(xué)會成立第七個專業(yè)委員會 ——— 環(huán)境會計專業(yè)委員會，標(biāo)志著我國環(huán)境會計研究進入一個新的階段。由于我國環(huán)境會計研究還處于初始階段，會計在環(huán)境保護方面的作用尚未得到充分發(fā)揮，致使環(huán)境會計核算、環(huán)境會計信息披露存在諸多問題。s report, the enterprise environment information release content elements of different pattern, unified enterprise environmental information disclosure caused by lack of parability. And these socalled information openness just within a pany, for public pany outside investors or the social public cannot obtain relevant information, did not reflect information disclosed externalities, social. (3) Environmental accounting lack of effective measurement method Due to the plexity of the ecological environment and instability, available technology and method certain limits, the environmental problems of accurate measurement exist certain difficulties. Environmental cost, especially pollution cost measurement, calculation is relatively plex, while the traditional accounting no will environment from the economic problems listed in the accounting system. Therefore, the breakthrough measurement obstacle, avoid measurement units of multiple and disclosure of the pluralism resulting information is not, this is the environment accounting information disclosed problems to be solved. (4) The enterprise environment accounting information disclosed the internal driving force insufficiency Longterm since, our country product cost is not including environmental expenditure factors, environmental expenditure project, the lack of first showed that our country product cost structure of inplete, and not science, also do not accord with the new