从18世纪60年代的英国工业革命开始，日益先进的现代工业在为人类社会提供丰富物质产品的同时，也造成趋严重的环境污染。人类社会发展所依赖的物质资源和生态环境，已呈现出日渐衰竭的征兆，从而使全球经济发展的自然物质基础被动摇。为解决这一矛盾，部分西方经济学家、环境学家、社会学家和生态学家自20世纪70年代开始，着手研究经济和环境的协调发展问题。1971年，比蒙斯（F.A.Beams）在《会计学月刊》上发表了《控制污染的社会成本转换研究》；1973年，马林（J.T.Marlin）在《会计学月刊》第2期上发表了《污染的会计问题》，从此绿色会计的研究和发展逐渐进入人们的视野。1992年，世界环境与发展国家首脑会议通过了保护世界环境的四个纲领性文件，环境问题受到关注；1999年，联合国讨论通过了《环境会计和报告的立场公告》，形成了系统完整的国际环境会计与报告指南。各国政府纷纷研究建立本国的环境会计体系，中国于2001年3月成立了“绿色会计委员会”，2001年6月，经财政部批准，中国会计学会成立了第七个专业委员会--环境会计专业委员会，标志着中国绿色会计研究进入新的阶段。
The development of environmental accounting research in China started late, until the 20th century until the late 80s the introduction of environmental accounting theory. 90 years, only started one after another, presentations, the introduction of environmental accounting articles appear. 1994 Chinese Government formulated the "China Agenda 21 - Population, Resources and the Environment" white paper. 17 Great report will be sustainable development, defined as the social, economic, and environmental development of the basic strategic objectives, to develop ecological economy, resulting in our customers to request the establishment of environmental accounting system to ensure that the implementation of the strategy of sustainable development and eco-economic development needs. But so far, China's research on environmental accounting is not yet formed a complete system. At present, the state of pollution of major enterprises such as mining, chemical industry, oil and gas companies and other major sewage charges by the environmental protection departments in order to strengthen environmental protection. However, these costs and does not meet the expenditure required to restore the environment. Of natural resources consumed by an enterprise, in addition to the compensation fee collected by the state, resource tax endures, natural resources are free to use, while the mineral resources such as the value relative to the resources, only a very small part of it. At the same time stipulated by the state to sell or own resources, the number of products the number of products as the number of assessment, so that the use of resources is ignored, resulting in waste of resources. At present the cost of business expenditure on environment-related accounting treatment generally credited to the management fees, other operating expenses, sales charges, only a few credited the cost of production, so that enterprises can not occur in a targeted manner to its deal with environmental problems, there is no tax and other incentives to reach a fundamental environmental management initiative. Japan has been the disclosure of environmental accounting information as an enterprise of foreign reporting is an important part of their walk in the forefront of Asia and the world, the Japanese government from the recycling-based economic and social development can proceed, has developed a variety of environmental laws, regulations, decrees more than 700 species, for the implementation of environmental accounting has laid a legal basis. In 1997 the Japanese Ministry of Environment issued a grasp on the cost of environmental protection and public principles and rules of Japanese companies on the environment arising from the increasing emphasis on accounting, some companies publish environmental reports in succession. Since 1999, the Japanese Government formulated or revised based on the "recycling-based society, the Basic Law," led by a series of closely related and corporate environmental accounting laws and regulations. In conclusion, on the basis of the above-mentioned temporary notice, again in March 2000 issued the "Environmental Accounting Guidelines." This "Guide" non-mandatory, the purpose is to establish a standard definition of environmental accounting, and "provides information on the format of the disclosure of environmental accounting." "Environmental Accounting Guide" The core content of the environmental costs and their effects. Japan Special Committee in 1999 published "The Development and Construction of environmental accounting: Heisei 11-year interim report." In the same year, published "The development of environmental accounting and the construction of the Special Committee Report" on the environment-related information to explain the accounting accounts table. In April 2001, Japan has promulgated and implemented the "PRTR Law" (the movement of environmental pollutants, emissions registration system), to require all businesses must be registered as an object 354 kinds of chemical substances to achieve an accurate grasp of the number of truthful reporting. And 250 of the 199 listed companies environmental reports, copies of a survey of Japanese companies in recent years, each of these reports in detail the development of the environmental costs, environmental effects, cost-effective measurement range and measurement standards. In August 2001, the Japanese Ministry of the Environment on the stock exchange listed companies and their employees more than 500 non-listed companies a total of 6400 survey, a year ago to accompany an increase of 3, in addition, there are 650 companies plan to adopt the system. From the development trend, Japan's internal environmental accounting research showed the cost of the new changes, began to study and discuss the cost of the upstream and downstream business costs, have gradually started an enterprise product life-cycle research. There are indications that Japan's environmental accounting is to the universal, standardized development, and environmental accounting in developed countries in the world have demonstrated the development of distinctive national characteristics. In Japan, the environmental accounting is independent of the outside of corporate financial accounting, the Japanese enterprises to adopt environmental accounting information disclosure mode is separately disclosed the preparation of environmental reports, the current preparation and reporting of environmental reporting is independent of the annual financial reports, the voluntary provision of enterprise reported, there is a unified format, can better reflect the overall sense of environmental accounting information, intuitive, and information users can easily be full and complete understanding and grasp the business environment for accounting information. U.S. environmental laws and regulations on fast, enacted laws and regulations related to environmental issues, mainly the "Comprehensive Environmental Response, Compensation and Debt Law," "Clean Air Act" and its amendments, "the Clean Water Act," "toxic substances Control Act "and so on. O(∩_∩)O哈哈哈~好吧！！！！
Guideline 为介绍环境会计System", 哪些是报告的主体, 建议基本的指南关于环境会计。为环境会计的基本的部分, 指南强调表明政策可能是共同地应用的概念的凝聚。为基本的指南的实际操作以各种各样的企业类型和类别, 指南保持暂时的总结基本的态度考虑对灵活性的需要。作为这态度引伸, 日本环境代办处认为重要对活跃地与在将来将被执行以各种各样的区域的实用研究, 为了操作指南连接关于环境会计由充分地运用实施企业类型和类别的特点。日本环境代办处意欲继续进行这项任务根据这项政策。 概念被使用在环境会计必须是一致的不管是否信息被使用在企业内唯一或外在地被透露得。它被预计, 由这个指南澄清的概念是基本概念为信息的依据。更加具体地, 它被预计, 概念将被使用作为指南为安排总结的信息或实际分类方法为信息内部总结由环境会计并且在指南使怎样宣布信息适当地考虑信息的接受边在信息的透露的同时。 这个报告由环境会计意欲使能信息比较尽量因为报告总结连贯概念关于环境会计。当前, 唯一环境会计框架是残缺不全的并且一些局限无法被避免的归结于尊敬企业各自的企业类别独立和变化指南的特征。但是, 在将来, 我们希望开发不仅连续地使能基本的部分比较而且在企业之中的系统。 实用活动的储积由企业是重要为一个环境会计系统的发展。这个报告给予考虑使企业达到商业惯例的光滑的设施因为更多时刻必需建立环境会计实际技术。根据这些意图, 我们包括措施在阶段和盼望环境会计广泛被传播不管企业大小和类别。
