环境会计与报告：具有信息含量吗？
环境会计就是在这种背景下产生的。
环境会计是现代会计的一个新兴分支。
Environmental accounting is a fresh branch of modern accounting.
环境会计是近几十年来新兴的一个会计学科。
The environmental accountant is a new developing accounting discipline in these decades.
本文主要介绍日本环境会计的基本概念和观点。
It introduces the basic concept and idea of environmental accounting of Japan in this article.
因此，环境成本的研究是环境会计研究的基础。
So the study on environmental cost is the basis of the research on environmental accounting.
目前，环境会计计量问题已成为我国研究的重点。
At present, the question of environment accountant measure has to become the key research point in our country.
环境会计要素就是对环境会计对象的进一步分类。
Factors of environment accounting means the further classification of environment accounting object.
环境会计就是适应这种需求而诞生的新兴会计学科。
Environmental accounting is just the new-born accounting branch which suits this demand.
环境会计正是基于当前环境问题展开的一个新的研究课题。
Environment accounting is a new research subject which bases on the present environmental problems.
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.
第五章针对目前我国企业实施环境会计存在的障碍，提出了对策。
In the fifth chapter, we gave Countermeasures to the obstacles above.
环境会计是将环境因素引入会计体系的正在形成之中的新的会计分支。
Environmental accounting is a new fledgling branch of study which takes environmental factors into account in the accounting system.
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.
本文是作者在研究环境会计的过程中对挑选的两个难点问题予以关注。
This article concerns on two difficult issues, which picked out when I have research on environmental accounting.
文章最后一章对全文进行了总结，并对我国的环境会计研究进行了展望。
In the last chapter, we summed up the whole thesis, and gave study prospect of environmental accounting in our country.
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.
环境会计作为加强环境管理的一个重要方面，日益受到了世界各国的关注。
The environmental accountant is paid close attention to by the countries all over the world day by day as an important respect of strengthening environmental management.
环境会计主要包括环境资产、环境负债、环境费用和环境收益等四大要素。
Environment accounting mainly includes four essential factors: environment property, environment debt, environment expense and environment income.
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.
然而，在我国，环境会计仍处于起步阶段，环境信息披露的现状不容乐观。
In our country, however, the environmental accounting is still at the starting stage. The current situation of the disclosure of environmental information is pessimistic.
第三章对国外的环境会计实践进行了介绍，这有助于后面的对策建议的提出。
In the third chapter, we introduced environmental accounting practices of western countries, it is useful in the latter suggestion analysis.
因此，在对新兴的环境会计进行研究时应该将环境会计信息披露作为首要问题。
So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.
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.
企业的环境会计信息披露作为环境会计研究的切入点，也一再受到人们的普遍关注。
As the cutting point of environmental accounting study, the enterprise environmental accounting information disclosure attracts our attention.
环境会计是当前会计研究的热点之一，而环境成本又是环境会计学中最基本的问题。
The topic of environment is among the hot issues in accounting nowadays, environmental cost is the basic concept of environmental accounting.
与此同时，环境会计研究又需要多个学科知识的融合，当前对其深入研究的困难较大。
Meanwhile, the environmental accountant studies the integration needing a lot of discipline knowledge again, relatively great to the difficulty that its further investigates at present.
我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。
The key problem in the study of the environment accounting of our enterprises is the method of measure subject sys.
从世界范围看，环境会计的研究正处于起步阶段，对环境保护成本的研究更是少之又少。
In the view of the whole world, the research of the environmental accountancy is on its infancy, and the research of the environmental protective cost is much less.
从世界范围看，环境会计的研究正处于起步阶段，对环境保护成本的研究更是少之又少。
In the view of the whole world, the research of the environmental accountancy is on its infancy, and the research of the environmental protective cost is much less.
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