环境资源价值计量是环境会计核算的主要方面。
The measurements of environmental resource value is main aspect of environmental accounting.
通过对环境经济学的剖析，结合中国实际，探寻一条中国环境会计核算的新路。
By analyzing environmental economics and combining the concrete conditions of China, we can find a new way of Chinese environmental accounting c.
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.
我国目前实施环境会计核算已经具备了一定的理论基础，但是在实施过程中还存在诸多障碍。
As for China, it has already had some theoretical foundations of performing environmental, but there are still many obstacles in this process.
英国、日本、美国等许多经济发达国家正在研究和试点，我国目前也正着手对企业环境会计核算理论进行系统研究。
There are several developed countries, such as America, Japan and the UK, which are researching and putting it to use, and now our country also begins to research it.
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.
第三章环境资产的会计核算。
物流企业必须透过复杂的经营环境，明确物流企业会计核算的空间范围，加强其内部管理才能应对越来越激烈的企业竞争。
In order to tackle the ever-increasingly intense competition, logistics enterprises have to define the spacial range of their accounting and auditing in the complicated business circumstance.
环境成本在会计核算方面主要涉及环境成本的确认依据和确认原则，以及环境成本的分配问题。
Environmental costs accounting mainly involves the causation and principle of recognition, as well as the distribution.
具体包括对绿色会计核算原则、工作组织、账户设置、环境会计要素的确认和会计信息披露规范化等。
The paper gives the author's ideas about checking principle of the green accounting, managing the work, setting the account, and furthermore elaborating how to solve the problems of …
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.
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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