环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
The basic four elements in environmental accounting are environmental costs, environmental assets, environmental liabilities and environmental performance.
会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。
The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
进而对实时会计信息系统涉及到的资金、成本、会计报表等进行分析，研究这些要素的实时运行和控制。
Then to analyze the capital, cost, accounting statement... etc. that involving the information system, study real-time operation and control of these factors.
进而对实时会计信息系统涉及到的资金、成本、会计报表等进行分析，研究这些要素的实时运行和控制。
Then to analyze the capital, cost, accounting statement... etc. that involving the information system, study real-time operation and control of these factors.
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