模糊数学方法在绿色会计要素计量中的应用

日益兴起的绿色会计强化了企业的环保意识，但在核算体系中也存在着不足，尤其是因环境变化所引起的间接收益与间接费用的计量存在困难。本文针对环境费用与环境收益提出了新的计量方法-模糊识别与模糊聚类法，即在判别环境升降级的基础上，对费用和收益要素进行计量，以期为环境会计的发展提供参考。

The Application of Vague Maths on Measuring Method of Essential Factors in Green Accounting

Green accounting strengthens the sense of protecting environment of companies ,but there are some problems in the system ,especially the measure method of the environmental cost and profit exist some difficulties .This paper introduces a new measure method-vague discern and sort which make a measure based on the grade of the environment ,in order to provide reference for accounting development.