| 环境资源会计核算体系探讨 |
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| 引用本文： | 陈璇.环境资源会计核算体系探讨[J].生态经济(学术版),2008(1):43-46. |
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| 作者姓名： | 陈璇 |
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| 作者单位： | 上海水产大学经济管理学院,上海20090 |
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| 摘 要： | 环境资源是一种独立参与企业生产的资源形式，在对其加深认识的同时，人们也在探索相应的会计核算体系。本文首先构建了环境资源的会计核算体系，然后提出了对应的会计要素计量方法，以期为环境资源会计具体化提供理论参考。
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| 关 键 词： | 环境资源 环境资源会计 核算体系 计量方法 |
Research on Environment Resources Accounting Assessment System |
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| CHEN Xuan.Research on Environment Resources Accounting Assessment System[J].Ecological Economy,2008(1):43-46. |
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| Authors: | CHEN Xuan |
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| Institution: | CHEN Xuan (College of Economics ＆ Management, Shanghai Fisheries University, Shanghai 200090, China) |
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| Abstract: | The environment resources are the resources form of independent participation enterprises produces. With a deep understanding on it, human also explores the accounting assessment system. At first, the current research designs environment resources accounting system, and the measure methods are followed. This article provides some reference for environment resources accounting embodiment. |
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| Keywords: | environment resources environment resources accounting assessment system measure methods |
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