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构建交通运输业环境会计信息的思考
引用本文:解志刚,乐菲菲.构建交通运输业环境会计信息的思考[J].铁道运输与经济,2004,26(3):28-30.
作者姓名:解志刚  乐菲菲
作者单位:济南大学,管理学院,山东,济南,250022
摘    要:论述了环境会计信息构建的兴起与发展,对交通运输业构建环境会计信息的必要性、组成内容及信息的披露方式进行了初步探讨。

关 键 词:交通运输业  环境会计信息  环境成本  环境绩效
文章编号:1003-1421(2004)03-0028-03
修稿时间:2003年12月18

Reflection on Constructing Environmental Accounting Information for Traffic and Transportation Industry
XIE Zhi-gang,YUE Fei-fei School of Management,Jinan University,Jinan,Shandong ,China.Reflection on Constructing Environmental Accounting Information for Traffic and Transportation Industry[J].Rail Way Transport and Economy,2004,26(3):28-30.
Authors:XIE Zhi-gang  YUE Fei-fei School of Management  Jinan University  Jinan  Shandong  China
Institution:XIE Zhi-gang,YUE Fei-fei School of Management,Jinan University,Jinan,Shandong 250022,China
Abstract:This paper introduces the rise and the development of environmental accounting information construction. It then discusses initially the necessity, formation and the way of information releasing on constructing environmental accounting information for traffic and transportation industry.
Keywords:traffic and transportation industry  environmental accounting information  environmental cost  environmental effect
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