| 环境资源化对会计核算变革的要求 |
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| 引用本文： | 韩东海.环境资源化对会计核算变革的要求[J].经济与管理,2006,20(1):81-83. |
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| 作者姓名： | 韩东海 |
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| 作者单位： | 石家庄铁道学院,财务处,河北,石家庄,050043 |
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| 基金项目： | 河北省人文社会科学研究项目 |
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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,人类在对其不断加深认识的同时,也在探索与其相配套的会计核算体系。排污权交易制度是环境资源化的典型代表,它的试点实施将环境资源的会计核算问题具体化为现实的经济业务,并对环境会计的发展提出了迫切要求。
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| 关 键 词： | 境资源 排污权 会计核算 环境会计 会计改革 |
| 文章编号： | 1003-3890(2006)01-0081-03 |
| 收稿时间： | 11 19 2005 12:00AM |
| 修稿时间： | 2005年11月19 |
The Demand of Environmental Resources to Reform of Accounting Transformation |
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| HAN Dong-hai.The Demand of Environmental Resources to Reform of Accounting Transformation[J].Economy and Management,2006,20(1):81-83. |
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| Authors: | HAN Dong-hai |
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| Institution: | Financial Division, Shijiazhuang Railroad Institute, Shijiazhuang 050043, China |
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| Abstract: | The environment resources are the resources form of independent participation enterprises' produces.Unceasingly making a deep understanding on it at the same time,human also explores accounting assessment system.The transaction system of dumping pollutants right is a special representative of the environment resources.What it is implemented as experiment have embody the accounting assessment problem of environmental resource to be real economic profession and come up with urgent demand to development of economic accounting. |
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| Keywords: | environment resources dumps pollutants the power division environment accountant accountant reforms |
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