| 对环境会计的重新思考 |
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| 引用本文： | 马自俊.对环境会计的重新思考[J].安徽工业大学学报(社会科学版),2011,28(4):17-19,25. |
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| 作者姓名： | 马自俊 |
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| 作者单位： | 安徽工业大学管理学院,安徽马鞍山,243002 |
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| 基金项目： | 安徽工业大学青年教师科研基金项目(QS201001) |
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| 摘 要： | 环境会计无论是从历史发展还是与相关学科比较,都凸显出其应是会计学科体系的一个分支。研究环境会计需要沿着会计理论的脉络进行。要根据其会计主体范围以及信息使用者的目的进行分类,明确理论研究的逻辑起点,以规范环境会计研究。
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| 关 键 词： | 环境会计 学科定位 分类 逻辑起点 |
Second Thought of Environmental Accounting |
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| Authors: | MA Zi-jun |
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| Affiliation: | MA Zi-jun(School of Mangement,AHUT,Ma'anshan 243002,Anhui,China) |
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| Abstract: | Environmental accounting is to be considered obviously as a branch of accounting sicence systems either from the viewpoint of its development in history or for the comparision with other subjects.The study of environmental accounting can be made from the skeleton of accunting theory that is classified according to the scope of accounting entity and the purpose of inforamtion sharers for the logical starting point of theoretical research as well as for the standard of enviromental accounting research. |
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| Keywords: | enviromental accounting disciplinary orientation classification logical starting point |
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