The Basic Hypothesis of Environmental Accounting

The protection and exploitation of environmental resource has become an important problem related to human being抯 survival. The environmental accounting has become one of the key problems in the circle of international accounting. However, in our country, the research on environmental accounting is not in-depth enough. The author tries to discuss the basic hypothesis of environmental accounting, considering that the basic hypothesis of environmental accounting should include the hypothesis of the principal part of accounting, sustainable development, entrusted responsibilities, environmental value, rare character of environmental resource, many entities measure and so on.