本文在借鉴前人研究的基础上，对环境会计核算体系理论进行了进一步的探讨。
On the basis of the predecessor's studies, this paper makes further researches to the Environmental accounting system theories.
目前，我国现行的会计核算体系还没有对环境资源进行有效的反映。
At present, the current accounting system has not effectively reflect environmental resources.
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