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.

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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.

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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.

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