| 对我国环境会计基本假设的探讨 |
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| 引用本文： | 胡敏.对我国环境会计基本假设的探讨[J].长沙理工大学学报(社会科学版),2008,23(1):23-25. |
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| 作者姓名： | 胡敏 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 摘 要： | 当今世界环境问题日益突出,必须大力加强环境保护,这一点已形成共识.但我们不能只用科学技术去解决污染,还必须综合运用经济、法律等措施,实施环境会计就是这其中至关重要的一环.而研究环境会计必须首要解决会计假设的基本理论问题.本文在分析传统会计假设局限性的基础上,提出了相关理论.
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| 关 键 词： | 环境会计 会计主体假设 持续经营与遵守社会规则假设 多元计量假设 |
| 文章编号： | 1672-934X(2008)01-0023-03 |
| 修稿时间： | 2007年12月24 |
A Probe of the Basic Hypothesis of China's Environmental Accounting |
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| HU Min.A Probe of the Basic Hypothesis of China's Environmental Accounting[J].Journal of Changsha University of Science & Technology,2008,23(1):23-25. |
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| Authors: | HU Min |
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| Institution: | HU Min(School of Management,Wuhan Universiy of Technology,Wuhan,Hubei 430070,China) |
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| Abstract: | With the environment problem increasingly prominent, now the world has reached a consensus on vigorously enhancing environmental protection.To solve the problem,we should take composite measures including not only technology but also economics and law,etc.,and a vital link of the two aspects is putting environment accounting into practice.To carry on the research of environmental accounting,we should,first of all,dig into its fundamental assumptions.This thesis puts forward some relevant theory on it after ... |
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| Keywords: | environment accounting accounting entity assumption assumption of sustained management and complying with social rules multiple measurement supposition |
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