| 建立绿色会计核算体系初探 |
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| 引用本文： | 万元元 王彩霞. 建立绿色会计核算体系初探[J]. 陕西省行政学院陕西省经济管理干部学院学报, 2007, 21(1): 113-115 |
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| 作者姓名： | 万元元 王彩霞 |
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| 作者单位： | 陕西省行政学院,西安710068 |
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| 基金项目： | 陕西省行政学院2003年度基金资助项目：绿色会计的探讨 |
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| 摘 要： | 目前我国正处在经济高速增长期。年GDP增长率9％-11％，同时又造成了严重的环境污染，土地大规模沙化，空气质量下降，长江、黄河等七大水系都遭受到了前所未有的污染。因此，对环境破坏进行成因分析，建立绿色会计体系，计价、计量自然环境。才能达到遏制环境污染的目的。
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| 关 键 词： | 绿色会计 环境污染 成因分析 会计体系 |
| 文章编号： | 1008-827X（2007）01-0003-03 |
| 收稿时间： | 2006-11-20 |
| 修稿时间： | 2006-11-20 |
Investigation of Green Accountant |
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| WAN Yuan- yuan , WANG Cai -xia. Investigation of Green Accountant[J]. Journal of Shaanxi Administration School and Shaanxi Economic Management School, 2007, 21(1): 113-115 |
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| Authors: | WAN Yuan- yuan WANG Cai -xia |
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| Affiliation: | WAN Yuan- yuan , WANG Cai -xia (Shaanxi Administration School, Xi＇an 710068, China) |
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| Abstract: | Now, China get into the times that economy stays high growth, the growth rate of GDP is about 9%-11% every year. However, increasing economy causes environment pollution that good field become desert, air pollution becomes even worse and seven river systems are polluted badly such as the Yangtse River and Huang River. This article contains building green accountant system and how to use environmental valuation to solve environment problems. |
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| Keywords: | green accountant environment pollution genetic analysis account system |
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