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基于循环经济的"绿色会计"再认识
引用本文:郝晓雁. 基于循环经济的"绿色会计"再认识[J]. 技术经济, 2006, 25(5): 11-14
作者姓名:郝晓雁
作者单位:山西财经大学,太原,030006
摘    要:本文从循环经济呼唤绿色会计入手,探讨了基于循环经济下的绿色会计再认识:绿色会计是区别于传统会计的新型会计;绿色会计是打造和谐社会的和谐会计;绿色会计是更具战略意义的管理会计;绿色会计是需要全面参与的行动会计;构建绿色会计理论体系。

关 键 词:循环经济  绿色会计  和谐会计  行动会计
文章编号:1002-980X(2006)05-0011-04
收稿时间:2006-03-04
修稿时间:2006-03-04

Discussing Green Accounting Based on Recycling Economy
HAO Xiao-yan. Discussing Green Accounting Based on Recycling Economy[J]. Technology Economics, 2006, 25(5): 11-14
Authors:HAO Xiao-yan
Affiliation:Shanxi University of Finance and Economics, Taiyuan 030006, china
Abstract:This composition discusses green accounting based on recycling economy, starting with that recycling economy calls for green accounting green accounting is a new type accounting distinguished from the trade accounting; green accounting is harmonious accounting making harmonious society;green accounting is management accounting having stratagem meaning;green accounting is activity accounting demanding the whole participant.
Keywords:recycling economy   green accounting   harmonious accounting   activity accounting
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