英语翻译环境会计的研究始于20世纪70年代.以1971年F.A.比蒙斯（F.A.Beams）的《控制污染的社会成本转换研

英语翻译
环境会计的研究始于20世纪70年代.以1971年F.A.比蒙斯（F.A.Beams）的《控制污染的社会成本转换研究》和1973年J.T.马林（J.T.Marlin)的《污染的会计问题》两篇文章为代表,揭开了环境会计研究的序幕.20世纪80年代英美等经济发达国家的会计学家对环境会计作了大量深入的科研探讨,形成了一些初步理论框架.20世纪90年代少数国家对建立环境会计制度进行了小范围的实验,取得了不少的成果.在我国,1992年李若山与导师葛家澍合作撰写出版了颇具深度的中国第一篇有关环境会计的论文《九十年代西方会计理论的一个新思潮——绿色会计理论》刊载在《会计研究》上,以此引发了我国对环境会计的讨论.但我国环境会计研究还相对较为落后,实务方面更是进度缓慢.
本文先介绍了环境会计的产生、发展以及建立我国环境会计的重要意义；然后说明了环境会计体系的构架,分别从环境成本、环境负债、环境资产、账户体系及环境会计信息披露五个方面说明环境会计的核算问题,最后,以某企业为案例,运用环境会计核算方法对相关要素确认、计量.

Environmental accounting research began in the 20th century, the age of 70. In 1971, FA Bimeng Si (FABeams) of the "social costs of pollution control Conversion" and the 1973 JT Marlin (JTMarlin) of the "pollution of the accounting issues," two articles represented, opened Environmental Accounting Research the regiment. 20th century Anglo-American and other developed countries 80 years of accounting experts made a lot of environmental accounting in depth research study, the formation of some preliminary theoretical framework. 90 20th century, few countries on the establishment of environmental accounting system on a small scale experiment, and achieved many results. In China, in 1992 Mr Ruo Shan Ge co-authored with mentor has published articles rather the depth of the first papers on environmental accounting "Accounting Theory nineties, a new Western thought - Green Accounting Theory," published in "Accounting Research" , this led to discussion of environmental accounting in China. However, studies of environmental accounting is relatively more backward areas of practice is slow.
This article first describes the emergence of environmental accounting, development and the establishment of the importance of environmental accounting; and then explain the framework of environmental accounting system, respectively, from the environmental costs, environmental liabilities, environmental assets, accounts and environmental accounting information system in five areas that environmental accounting, the accounting problems, and finally, to an enterprise as an example, the use of environment-related factors on accounting methods for recognition, measurement.