环境因素被广泛关注和企业环境活动增多,对传统会计领域产生了极大的冲击和深远的影响,施行环境会计势在必行。在这种背景下,为了更好地满足相关利益方的需求,反映环境因素对企业财务状况和经营成果的影响、企业的生产经营活动对环境的影响,提供 Environmental factors have been widely concerned and environmental activities of enterprises increased, the traditional accounting has had a tremendous impact and far-reaching impact, the implementation of environmental accounting is imperative. In this context, in order to better meet the needs of stakeholders, reflecting the impact of environmental factors on the financial status and operating results of enterprises, the impact of production and business activities on the environment,