On environment production factor accounting based on the concept of natural capital

摘要

Environmental issues become the current urgent problems to be solved. This paper summarizes the concept and theoretical development of the natural capital, and advocacy to establish the concepts which are that facing up to natural capital, respecting the natural capital, protection of natural capital. On this basis, it is proposed that the environmental capacity is considered as an essential production factor for enterprise, and environmental production factor theory is deemed as the point to achieve green accounting.