| 环境会计基础理论研究 |
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| 引用本文： | 罗素清. 环境会计基础理论研究[J]. 财会通讯, 2006, 0(10) |
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| 作者姓名： | 罗素清 |
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| 作者单位： | 沈阳农业大学经贸学院 辽宁 |
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| 摘 要： | 本文认为,从会计的角度研究环境问题是可持续发展的要求。要使环境会计理论研究系统化,必须构建科学的环境会计理论框架。本文试图就环境会计基础理论的构成要素以及结构进行探讨,提出环境会计基础理论的构成要素及结构为:环境会计概念、环境会计本质、环境会计目标、环境会计假设、环境会计职能、环境会计核算原则。
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| 关 键 词： | 可持续发展 环境会计 环境会计基础理论 |
The Research on Basic Theory of Environmental Accounting |
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| Luo Suqing. The Research on Basic Theory of Environmental Accounting[J]. Communication of Finance and Accounting, 2006, 0(10) |
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| Authors: | Luo Suqing |
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| Abstract: | In this paper the author considers that environmental accounting results from sustainable development In order to mande the study on theory of environmental accounting more systematical, it is necessary to construct basic theoretical framework of environmental accounting including concept, essence, goal, hypothesis, function, and accounting principles of environmental accounting. This paper tries to discuss the interns and framework of the basic theory of environmental accounting. |
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| Keywords: | Sustainable development Environmental accounting Basic theory of environmental accounting. |
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