| 环境会计的若干问题探讨 |
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| 引用本文： | 高建立,付荣霞,刘浩. 环境会计的若干问题探讨[J]. 财会通讯, 2007, 0(9) |
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| 作者姓名： | 高建立 付荣霞 刘浩 |
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| 作者单位： | [1]河北科技师范学院 [2]河北科技师范学院 河北秦皇岛 [3]河北秦皇岛 |
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| 摘 要： | 环境会计是20世纪90年代引入我国的新兴学科,其主要内容是从会计的角度研究经济建设与环境之间的协调关系,力争实现经济的可持续发展。环境会计理论尚处于探讨阶段,本文分析了环境会计的基本含义,从基本目标和具体目标两个角度对环境会计的目标进行了阐述;探讨了环境会计应遵循的假设和原则;从环境会计信息应披露的内容出发,提出了环境会计的基本构成要素。
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| 关 键 词： | 环境会计 环境会计目标 环境会计假设 环境会计原则 环境会计要素 |
Discussion on the Problems of Environmental Accounting |
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| Gao Jianli Fu Rongxia Liu Hao. Discussion on the Problems of Environmental Accounting[J]. Communication of Finance and Accounting, 2007, 0(9) |
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| Authors: | Gao Jianli Fu Rongxia Liu Hao |
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| Abstract: | Environmental Accounting is a new subject in china. Discussion on the relationship of economics and environment is the main content, in order to realize continuous development of economics. First, This paper conceptually introduces the fundamental meaning of environmental accounting, expound its target basically and in detail; Next, analyzes the accepted accounting principles; Finally, with analyzing the important function and content of environmental accounting, puts forwards the fundamental elements of environmental accounting. |
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| Keywords: | Environmental accounting The target of environmental accounting Assumption of environmental accounting The accepted principles of environmental accounting Elements of environmental accounting |
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