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试论环境会计的特征
引用本文:尚文英.试论环境会计的特征[J].河南大学学报(社会科学版),2004,44(1):96-98.
作者姓名:尚文英
作者单位:河南大学,发展规划中心,河南,开封,475001
摘    要:环境会计是一门新兴的会计分支。环境会计是以可持续发展为目标,综合运用会计学和相关学科的基本原理和方法,对企业发生的有关的环境活动所作的会计反映和控制,它具有宏观目标与微观目标的协同性、学科性质的交叉综合性、确认和计量的社会性与复杂性、核算结果的近似性、表达形式的多样性和丰富性等特征。

关 键 词:环境会计  可持续发展  特征
文章编号:1000-5242(2004)01-0096-03
修稿时间:2003年9月8日

On The Definition and Characteristics of Environmental Accounting
SHANG Wen-ying.On The Definition and Characteristics of Environmental Accounting[J].Journal of Henan University(Social Science),2004,44(1):96-98.
Authors:SHANG Wen-ying
Abstract:Environmental accounting is a new area of research which, based on the available principles and methodology of accounting and its correlated subjects and developing by the aim of sustainable development, tries to reflect and control the environmental actions of accounting in enterprises. It is characteristic of cooperation between microscopic and macroscopic aims, identification as an interdisciplinary subject, socialization and complication in confirmation and measurement, approximation in the result of accounting, multiplicity and abundance in expression.
Keywords:environmental accounting  sustainable development
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