| 我国环境会计实施中的问题及对策探讨 |
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| 引用本文： | 王来顺. 我国环境会计实施中的问题及对策探讨[J]. 内蒙古财经学院学报(综合版), 2009, 0(2): 112-114 |
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| 作者姓名： | 王来顺 |
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| 作者单位： | 内蒙古经贸学校财务科; |
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| 摘 要： | 我国环境会计在实施过程中存在诸多问题,如人才问题、确认与计量问题、环保法律法规体系的建设问题等。为此,必须不断提高企业财会人员素质,制定统一的确认标准,制定适合我国现实的计量方法与模式,建立健全环境会计的规范标准。
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| 关 键 词： | 环境会计 会计要素 确认与计量 |
On the Problems Existed in the Implementation of Environmental Accounting and Countermeasures in China |
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| Wang Laishun. On the Problems Existed in the Implementation of Environmental Accounting and Countermeasures in China[J]. Journal of Inner Mongolia Finance and Economics College, 2009, 0(2): 112-114 |
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| Authors: | Wang Laishun |
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| Affiliation: | Inner Mongolia Economics and Trade School;Inner Mongolia;Hohhot;010011 |
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| Abstract: | There exist many problems in the implementation of environmental accounting in China including the problems of talents,confirmation and counting,the construction of laws and regulations related to environment,etc.Therefore,we must improve the quality of enterprise accountants constantly,formulate unified confirming standard,draw up counting method that is adaped to Chinese reality and set up perfect code criteria for environmental accounting. |
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| Keywords: | environmental accounting accounting element confirmation and counting |
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