| 环境会计初探 |
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| 引用本文： | 冯燕. 环境会计初探[J]. 绍兴文理学院学报, 2006, 26(3): 36-40 |
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| 作者姓名： | 冯燕 |
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| 作者单位： | 绍兴市市级机关财务结算中心,浙江,绍兴,312000 |
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| 摘 要： | 在我国经济可持续发展的进程中,环境会计作为一门新兴会计分支,其对经济社会的重要性正日益凸现。可从环境会计的会计假设、要素确认、会计计量、信息披露等方面入手,对环境会计理论作较为系统的论述。
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| 关 键 词： | 环境会计 会计假设 要素确认 会计计量 信息披露 |
| 文章编号： | 1008-293X(2006)03-0036-05 |
| 修稿时间： | 2006-03-05 |
On Environment Accounting |
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| Feng Yan. On Environment Accounting[J]. Journal of Shaoxing College of Arts and Sciences, 2006, 26(3): 36-40 |
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| Authors: | Feng Yan |
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| Abstract: | In the process of our country's sustainable development of economy,the importance of environment accounting,which is a new developing accounting branch,to the economic society is growing increasingly.This paper tries to start with accounting hypothesis,key element confirming,accounting measuring and information disclosure so as to make a comparatively systematic analysis on the theory of the environment accounting and put forward some suggestions on the development of this branch. |
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| Keywords: | environment accounting accounting hypothesis key element confirming accounting measuring information disclosure |
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