中文摘要：

环境是一种公共资源,实施环境会计的目标是环境资本的保全。环境会计由微观的企业环境会计和宏观的社会环境会计构成,环境会计的本质是社会责任会计,而企业在承担社会责任过程中存在必然的责任分散效应。政府作为社会环境会计的主体和推动者,应通过环境责任外部性的内部化过程消除责任分散效应,将环境会计与环境会计信息纳入政府会计核算与报告范畴,从而解除其受托责任。生态建设下将行为科学与环境会计进行结合构建政府主导、企业参与、社会监督的绿色政府会计体系及运行机制是环境会计发展的必然模式。

英文摘要：

Environment is a sort of public resource. The target of environmental accounting is to secure the environmental capital. The accounting composes of micro level accounting such as firm environmental accounting and macro level accounting such as social environment accounting. The environmental accounting is a kind of social responsibility accounting. We argue that the responsibility would disperse when micro level actors such as firms take the macro level responsibilities such as social responsibility. Accordingly,government,the macro level actor,should eliminate the responsibility dispersion effect by internalizing the externality of the environmental responsibility. In details,the environmental accounting information should be integrated in the government accounting reports to discharge the public accountability. To promote the environmental accounting,it is essential to combine the environment science and the environmental accounting to construct a green government accounting system that is led by the government,participated by the firms,and monitored by the society.