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.
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.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
应用推荐