| 企业可持续发展与环境会计研究 |
| |
| 引用本文： | 陈瑾瑜.企业可持续发展与环境会计研究[J].财会通讯,2006(5). |
| |
| 作者姓名： | 陈瑾瑜 |
| |
| 作者单位： | 西南科技大学经济管理学院 四川绵阳621000 |
| |
| 摘 要： | 企业可持续发展是我国实施可持续发展战略的组成部分。在企业实施可持续发展战略的前提下,研究环境会计理论具有重要理论和实际意义。本文分析了企业可持续发展与环境会计研究的关系,阐述了可持续发展理论对环境会计目标、利益关系人、环境会计基本理论的影响。
|
| 关 键 词： | 环境会计 可持续发展战略 环境会计理论 利益关系人 |
Studying on Corporation Sustainable Development and Environment Accounting |
| |
| Chen Jinyu.Studying on Corporation Sustainable Development and Environment Accounting[J].Communication of Finance and Accounting,2006(5). |
| |
| Authors: | Chen Jinyu |
| |
| Abstract: | This paper analyzes the connection between sustainable development of a corporation with environment accounting. With the premise of enterprises applying for sustainable development strategy, it is important in both theory and practice to study environmental accounting. The article analyzes the relationship between corporate sustainable development and environment accounting study and sets forth the affect of sustainable development theory on the basic theory, aim and stockholder of environment accounting. |
| |
| Keywords: | Environment accounting Sustainable Development Basic theory of environment accounting Stokeholder |
| 本文献已被 CNKI 等数据库收录！ |
