Study on mental damage of serious lakes pollution incidents from the perspective of accounting

In order to safeguard the lawful rights of the lakes pollution victims, a study based on theories of the law and accounting were done for recognizing and measuring mental damage of serious lakes pollution, which can put forward a kind of measurement method to serve the judicial practice. Mental damage can be divided into three categories: the mental damage to property infringement, the mental damage to personal right infringement and the pure mental damage. Meanwhile, Delphi method was used to measure the mental damage to property infringement. Alternative method was used to measure the mental damage to personal right infringement and the pure mental damage.