| 对环境会计基本理论问题的探讨 |
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| 引用本文： | 张端明. 对环境会计基本理论问题的探讨[J]. 广州大学学报(社会科学版), 2001, 0(1) |
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| 作者姓名： | 张端明 |
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| 作者单位： | 广州大学经济与管理学院 广东广州 510091 |
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| 摘 要： | 环境会计作为现代会计的一个分支，其基本理论框架如何构建是一个非常重要的问题。本文从环境会计的目标、假设、原则等方面阐述了环境会计基本理论问题。
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| 关 键 词： | 环境会计 环境资源 可持续发展 |
A Study on Some Basic Theoretic Problems in Environmental Accounting |
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| ZHANG Duan-ming. A Study on Some Basic Theoretic Problems in Environmental Accounting[J]. Journal of Guangzhou University(Social Science Edition), 2001, 0(1) |
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| Authors: | ZHANG Duan-ming |
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| Abstract: | The environmental accounting is a new branch in the modern accounting field, the construction of its theoretical framework is one worthy of more research. The paper explores some basic theoretic problems, such as objective, assumption and principles in the environmental accounting. |
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| Keywords: | environmental accounting environmental resources sustainable development |
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