| 国外环境财务会计发展评述 |
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| 引用本文： | 周志方,肖序.国外环境财务会计发展评述[J].会计研究,2010(1). |
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| 作者姓名： | 周志方 肖序 |
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| 作者单位： | 中南大学商学院,410083 |
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| 基金项目： | 湖南省研究生科研创新基金;;国家社科基金项目研究成果 |
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| 摘 要： | 针对全球气候变化、CO2排放、资产弃置及土壤污染等一系列环境问题,各国会计准则委员会、国际机构及会计协会纷纷开展对环境财务会计的准则研究和实务推广。本文简要回顾了国外环境财务会计的发展历程,介绍了欧美、日本等西方发达国家在环境财务会计指南及实务上取得的最新研究进展,以期为我国环境财务会计准则体系构建提供借鉴。
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| 关 键 词： | 环境财务会计 资产弃置债务会计 土壤污染修复会计 排污权交易会计 碳会计 可再生能源会计 |
The Review on Developments of Overseas Environmental Financial Accounting |
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| Zhou Zhifang,Xu Xiao.The Review on Developments of Overseas Environmental Financial Accounting[J].Accounting Research,2010(1). |
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| Authors: | Zhou Zhifang Xu Xiao |
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| Institution: | Zhou Zhifang & Xu Xiao |
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| Abstract: | For a series of environmental issues,such as global climate change,CO2 emissions,asset disposal and soil pollution et al.,the accounting standard boards,international agencies and professional associations in developed countries have been carrying out the guidelines and standards of environmental financial accounting in theory and practice.This paper reviews the history process of international environmental financial accounting research briefly,and introduces the latest developments of environmental financ... |
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