| 论环境会计要素确认、计量与披露 |
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| 引用本文： | 李芳. 论环境会计要素确认、计量与披露[J]. 企业技术开发, 2009, 28(2) |
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| 作者姓名： | 李芳 |
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| 作者单位： | 湖北工业大学,湖北,武汉,430068 |
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| 摘 要： | 环境会计要素就是对环境会计对象的进一步分类,而环境会计信息披露则是环境会计最主要的基本问题。因此,对环境会计要素核算及对环境会计信息披露问题的研究具有重要的现实意义。
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| 关 键 词： | 环境会计 确认 计量 信息披露 |
On the recognition, measurement and disclosure of accounting environment |
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| LI Fang. On the recognition, measurement and disclosure of accounting environment[J]. Technological Development of Enterprise, 2009, 28(2) |
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| Authors: | LI Fang |
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| Affiliation: | Hubei University of Technology;Wuhan;Hubei;430068;China |
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| Abstract: | Element of accounting environment is a classification for objects. Information disclosure is the basic problem for accounting environment. This paper analyzes about the actuality, elements recognition and measurement of accounting envi- ronment. |
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| Keywords: | accounting environment recognition measurement information disclosure |
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