随着经济的发展,会计发展到现代会计阶段,其概念应该是一个能够提供会计信息的经济管理信息系统,会计的目标也发展为“受托责任”目标和“决策有用”目标,这对传统会计的核算原则提出了挑战。本文针对这些变化,在提出现代会计概念和目标的基础上,简述了现代会计的核算原则和这些原则地实施环境问题。 With the development of economy, the accounting develops to the modern accounting stage, the concept of which should be an economic management information system which can provide the accounting information. The accounting goal also evolves to the goals of “fiduciary responsibility” and “decision-making” This poses a challenge to the accounting principle of traditional accounting. In view of these changes, on the basis of putting forward the concept and goal of modern accounting, this paper briefly describes the accounting principles of modern accounting and these principles to implement environmental issues.