| 企业环境会计信息披露探讨 |
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| 引用本文： | 马建威何玉润肖平.企业环境会计信息披露探讨[J].北京工商大学学报(社会科学版),2008,23(5):66-69. |
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| 作者姓名： | 马建威何玉润肖平 |
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| 作者单位： | 1. 北京工商大学,会计学院,北京,100048;财政部,财政科学研究所,北京,100820
2. 北京工商大学,会计学院,北京,100048 |
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| 基金项目： | 首都流通业研究基地项目《首都"绿色物流"发展中的会计问题研究》 |
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| 摘 要： | 环境会计信息披露,是环境会计最主要和最基本的问题。本文对环境会计信息披露研究现状进行了简单回顾,并借鉴环境经济学知识对企业环境会计信息的确认计量提出些建议,在这基础上初步探讨了企业环境信息披露的三种可行模式。
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| 关 键 词： | 环境会计 会计确认 会计计量 信息披露 |
| 收稿时间： | 2008/5/30 0:00:00 |
Probe into Information Disclosure of Enterprise Environmental Accounting |
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| Ma Jian-wei,He Yu-run & Xiao Ping.Probe into Information Disclosure of Enterprise Environmental Accounting[J].Journal of Beijing Technology and Business University:Social Science,2008,23(5):66-69. |
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| Authors: | Ma Jian-wei He Yu-run & Xiao Ping |
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| Institution: | Ma Jian-wei1,2,He Yu-run1 & Xiao Ping1(1.Accounting School,Beijing Technology , Business University,Beijing 100048,China,2.Research Institute for Fiscal Science,Ministry of Finance,P.R.China,Beijing,100820,China) |
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| Abstract: | Along with the economic development,the survival environment has been increasingly deteriorated,which undoubtedly withholds the economic and social sustainable development.Accordingly,environmental accounting comes into being.The western developed countries started the study on environmental accounting around the 1970s,and environmental accounting has developed into a separate branch of accounting discipline.In China,however,the domestic study started around the 1990s and it is still at its early stage,with... |
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| Keywords: | environmental accounting identification measurement information disclosure |
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