| 我国环境会计相关问题浅析 |
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| 引用本文： | 张县平. 我国环境会计相关问题浅析[J]. 西安财经学院学报, 2008, 21(1): 122-124 |
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| 作者姓名： | 张县平 |
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| 作者单位： | 西安邮电学院,计划财务处,陕西,西安,710121 |
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| 摘 要： | 随着环境问题的日趋严重,环境会计已成为可持续发展的一个重要课题.它是环境经济学与会计学相互交叉渗透而形成的一门全新的生态会计科学.环境会计作为会计界对可持续发展的一个贡献,在近几年已成为会计学的热门话题.我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等.
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| 关 键 词： | 环境会计 计量方法 科目设置 会计信息披露 环境会计信息披露 相关 环境问题 Accounting Environment Report Measurement 科目设置 计量方法 会计研究 企业环境 热门话题 会计科学 生态 交叉渗透 会计学 经济学 课题 可持续发展 严重 |
| 文章编号： | 1672-2817(2008)01-0122-03 |
| 修稿时间： | 2007-10-23 |
Research on Measurement and Report of Environment Accounting |
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| ZHANG Xian-Ping. Research on Measurement and Report of Environment Accounting[J]. Journal of Xi‘an Institute of Finance & Economics, 2008, 21(1): 122-124 |
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| Authors: | ZHANG Xian-Ping |
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| Abstract: | As a result of the serious environment problem,environment accounting has become an important topic of the sustainable development.It is also a new ecological accounting subject formed by the result of environmental economics and accounting penetrating into each other.As a contribution of accounting circles to sustainable development,environment accounting has became a hot topic in recent years.The key problem in the study of the environment accounting of our enterprises is the method of measure subject system,disclosure of environment accourting information and so on. |
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| Keywords: | environment accounting method of measure subject system disclosure of accounting information |
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