| 环境会计计量构架、方法及其应用研究 |
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| 引用本文： | 陈煦江.环境会计计量构架、方法及其应用研究[J].财会通讯,2005(7). |
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| 作者姓名： | 陈煦江 |
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| 作者单位： | 重庆工商大学会计学院 重庆400067 |
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| 摘 要： | 环境会计计量困难是制约环境会计推行的关键。本文构建了环境会计计量构架,以此为基础从企业资源环境的产权界定、实物计量、货币计量、货币计量方法在会计系统中的应用四个环节研究环境会计计量。
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| 关 键 词： | 环境会计 计量构架 计量方法 应用 |
A Study of Environmental Accounting's Measurement Frame Method and Its Applicationon |
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| Chen Xujiang.A Study of Environmental Accounting''''s Measurement Frame Method and Its Applicationon[J].Communication of Finance and Accounting,2005(7). |
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| Authors: | Chen Xujiang |
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| Abstract: | The difficulty of measurement is the key of the environmental accounting application. Based on the measurement frame of environmental accounting, the paper explores the measurement of environmental accounting in measurement technology from four aspects:the confirmation of property right, the practicality measurement, the currency measurement of natural resources and environments, the application of the currency measurement in accounting system. |
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| Keywords: | Environmental accounting Measurement frame Measurement method Application |
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