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生态补偿机制下的矿产资源开发环境会计重构
引用本文:刘贻玲.生态补偿机制下的矿产资源开发环境会计重构[J].价值工程,2013(33):112-113.
作者姓名:刘贻玲
作者单位:江西理工大学应用科学学院,赣州341000
摘    要:本文试图从建立生态补偿机制这个经济手段入手,从企业履行社会责任的需要出发,探讨了矿山企业增加生态补偿环境会计核算的重要性及其框架构建。

关 键 词:矿山企业  生态补偿  环境会计

Environment Accounting Reconstruction of Mineral Resource Exploitation under Ecological Compensation Mechanism
Institution:(College of Applied Science, Jiangxi University of Science and Technology, Ganzhou 341000, China)
Abstract:This paper attempts to start from the establishment of ecological compensation mechanism as economic means and considers that mining enterprises need to implement social responsibility, it is very important to increase environmental accounting construction about ecological compensation.
Keywords:mine enterprise  ecological compensation  environmental accounting
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