| 环境会计运行机制初探 |
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| 引用本文： | 宣杰,孟凡利,方柏林.环境会计运行机制初探[J].燕山大学学报(哲学社会科学版),2001,2(3):53-56. |
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| 作者姓名： | 宣杰 孟凡利 方柏林 |
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| 作者单位： | 燕山大学,经济管理学院,河北,秦皇岛,066004 |
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| 摘 要： | 构建环境会计面临着环境资源产权不明及其造成的外部不经济性以及可持续发展与"经济人"假设之间的矛盾等问题.针对这些问题,本文提出了环境会计的运行机制,试图界定政府和企业在实行环境会计中的不同角色.
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| 关 键 词： | 可持续发展 环境会计 运行机制 |
| 文章编号： | 1009-2692(2001)03-0053-04 |
| 修稿时间： | 2001年2月28日 |
On the Operating System of Environmental Accounting |
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| XUAN Jie,MENG Fan-li,FANG Bo-lin.On the Operating System of Environmental Accounting[J].Journal of Yanshan University:Philosophy and Social Sciences Edition,2001,2(3):53-56. |
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| Authors: | XUAN Jie MENG Fan-li FANG Bo-lin |
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| Abstract: | In constructing the environmental accounting there is the problem of indefinite property right of en-vironmental resources. This problem would result in the external "diseconomies" and the contradiction betweenthe sustainable development and the assumption of the "economic man". To solve these problems this papersuggests the operating system of environmental accounting in order to define the different roles of the govern-ment and the enterprises in the practice of environmental accounting. |
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| Keywords: | sustainable development environmental accounting operating system |
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