| 我国排污权交易市场的试行对环境会计与环境审计的影响 |
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| 引用本文： | 刘慧芬. 我国排污权交易市场的试行对环境会计与环境审计的影响[J]. 湖北财经高等专科学校学报, 2006, 18(6): 33-35 |
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| 作者姓名： | 刘慧芬 |
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| 作者单位： | 广东财经职业学院,会计系,广东,广州,510420 |
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| 摘 要： | 排污权交易是目前盛行的环境政策之一,这种市场手段从总量上控制排污总量,从长远而言,可以有效地保护环境。实际运行中,排污指标的分配、信息披露及环境审计都必不可少,本文就排污权交易的试行对环境会计和环境审计的影响作简要探讨。
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| 关 键 词： | 排污权交易 环境会计 环境审计 |
| 文章编号： | 1009-170X（2006）06-0033-03 |
| 收稿时间： | 2006-09-11 |
| 修稿时间： | 2006-09-11 |
The Influence of Draining out Dirty Right Trade Market of our Country to the Environment Accountancy and the Environment Audit |
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| LIU Hui-fen. The Influence of Draining out Dirty Right Trade Market of our Country to the Environment Accountancy and the Environment Audit[J]. Journal of Hubei College of Finance and Economics, 2006, 18(6): 33-35 |
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| Authors: | LIU Hui-fen |
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| Affiliation: | Accounting Department of Guangdong College of Finance and Economics Occupation, Guangzhou, Guangdong 510420 China |
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| Abstract: | This paper makes a brief discussion for the influence of draining out dirty right trade market of our country to the environment accountancy and the environment audit. |
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| Keywords: | draining out dirty right trade environment accountancy environment audit |
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