公民、国家、企业以及非盈利性组织都是环境资源的利益相关体，并且都具有成为环境会计主体的可能。

Citizens, state, enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.

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会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。

Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.

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社会要求 会计主体提供的环境责任报告信息对决策者有用，因此，该报告必须进行审计。

The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.

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