文章在分析环境会计理论基础上提出构建环境会计制度原则。
This article in analysis environment accounting in the rationale proposed constructs the environment accounting system principle.
作为理论基础，首先从对环境会计理论结构的研究入手，逐步将范围集中于环境会计信息披露研究。
Starting with research on the environment accounting theoretical structure, then focuses on the theory of environmental accounting information disclosure.
环境会计是一门新兴的学科，在国外也没有很成熟的理论和制度规范可以借鉴。
A new developing discipline that environmental accountant is, does not have a very ripe theory and system norm that can be drawn lessons from abroad.
从总体上看，我国环境会计还处于基础理论阶段，研究内容缺乏系统性，研究成果尚欠实践指导性。
As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance.
人力资源会计运行，除了要有完善的人力资源会计的确认、计量、记录和报告等理论内核，还要有环境条件的支持。
It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.
随着全球绿色浪潮的涌起，环境会计将成为现代会计理论的重要内容。
Along with the surge of global green wave, environmental accounting will become an important component of modern accounting theory.
虚拟公司将改变会计环境，对会计假设理论产生巨大的冲击。
The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory.
最后，文中采用个案分析的形式，对前述理论进行了应用验证，试图实现将设计的环境会计制度纳入实务应用领域的目标。
In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
第二章对我国实施企业环境会计的理论基础进行了分析，指出了我国实施环境会计的理论可行性。
In the second chapter, through our analysis on theoretical basics of performing environmental accounting, we proved theoretical feasibility of performing environmental accounting.
第一部分环境成本会计的相关理论。
The first section is related theory of Environment Cost Accounting.
环境会计是将会计理论和环境资源问题结合起来的一门新学科，它的中心和重点是环境成本会计。
Environmental accounting is a new discipline combining the theory of accounting with the environmental problems and focusing on the accounting of environmental cost.
社会环境是构建会计计量理论结构的逻辑起点。
Social environment is the logical start point of constructing the theory of accounting measurement.
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.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
网络经济环境下，虚拟企业的出现对传统企业的经营思想和会计理论产生了很大的影响。
In network economy condition, the appearance of virtual enterprise has produced prodigious influence on tradition enterprise management and accountant theory.
环境变化必将引起会计理论研究的变化。
Of which theory researches change along with different situation.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
作为会计学与环境学等学科交叉形成的环境会计一直为会计理论所关注。
Environmental accounting developed by accounting and environment subject as a crossing subject has been concerned in the accounting theoretical field.
市场环境的急剧变化和管理理念的变革影响着整个会计运行系统，对传统的会计理论和会计实务产生了巨大的冲击。
The market environment changed rapidly and the management ideas are changed, all of this will affect the operation of the Accountant system, and huge impact on the Accountancy's field.
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.
本文借鉴前人的研究基础，综合运用环境经济学、环境会计学、成本会计学等理论，建立了一套比较完善的核算体系。
This paper drew on previous research, comprehensive use environmental economics, environmental accounting, cost accounting and other theories, established a relatively complete accounting system.
第二章我国环境负债会计研究的理论基础。
Chapter 2 The Theorial Basis of Corporate Environmental Liabilities Study.
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.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
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