| 试论我国环境会计体系的建立 |
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| 引用本文： | 李贻玲,李旭祥. 试论我国环境会计体系的建立[J]. 西安交通大学学报(社会科学版), 2002, 22(3): 22-24 |
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| 作者姓名： | 李贻玲 李旭祥 |
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| 作者单位： | 1. 太原大学,山西,太原,330000
2. 西安交通大学,陕西,西安,710049 |
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| 摘 要： | 中国对环境会计的研究无论从理论上 ,还是实务上都不完善 ,通过对中国建立环境会计体系的理论体系与实务体系的研究 ,指出在中国建立环境会计体系势在必行 ,提出了环境会计体系的基本框架
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| 关 键 词： | 环境会计 可持续发展 双体系 |
| 文章编号： | 1008-245X(2002)03-0022-03 |
| 修稿时间： | 2001-06-15 |
Study on the Establishment of Environmental Accounting System in China |
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| LI Yi ling ,LI Xu xiang. Study on the Establishment of Environmental Accounting System in China[J]. Journal of Xi'an Jiaotong University(Social Sciences), 2002, 22(3): 22-24 |
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| Authors: | LI Yi ling LI Xu xiang |
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| Affiliation: | LI Yi ling 1,LI Xu xiang 2 |
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| Abstract: | The human being has reached an acknowledgement on environmental issues. Many borderline sciences relevant to environmental issues emerge accordingly. Environmental accounting is one of them. In China, the study on environmental accounting, whether in theoretical or practical aspect, is not perfect. Therefore, it is imperative to set up the environmental accounting system. Through the study on theoretical and practical systems of the environmental accounting system, a basic framework has been put forth in this field. |
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| Keywords: | environmental accounting sustainable development double system |
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