Environmental accounting has a primary frame on academic construction in Occident countries, and has improved at its accounting practice;but it is only at its beginning period in China.

• 研究环境会计，就是试图将会计学与环境经济学相结合，通过对自然资源有效的价值管理，达到协调人与自然、环境与经济和谐发展的目的。