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环境管理会计研究:综述、评价与思考 被引量:10

Research on Environmental Management Accounting: Summary,Comment and Discussion
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摘要 本文对近年来环境管理会计研究现状进行了综述与评价,在此基础上提出了应当以我国的"社会经济"背景作为切入点,将环境管理会计学的研究目的、方法和理论原则与我国环境问题的现实结合的研究线路;同时应把握好环境管理会计的学科范围政策建议。 In this paper,Environmental Management Accounting Research in recent years were reviewed and evaluated.On this basis China' s 'economic' background is as taken a study.The environmental management accounting research purposes,methods and theoretical principles and China's environment reality of the problems are conbined together.
出处 《中国人口·资源与环境》 CSSCI 北大核心 2010年第S1期292-294,共3页 China Population,Resources and Environment
关键词 梳理 研究主题 学科范围 comb research theme range of subjects
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  • 4[4]EPA 1996 An Introduction to Environmental Accountingas a Business Management TooI:Key Concepts andTarms.
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  • 6Parker D. ,2000, Green Strategy Costing: Early Days, Australian Accounting Review, Vol.10,No.1:46-55.
  • 7Schaltegger S., et al,2001, EMA Links: The Promotion of Environmental Management Accounting and the role of Government, Management & Stakeholders, University of Lueneburg.
  • 8IFAC, 1998, Environmental Management in Organization: the Role of management Accounting,Financial & Management Accounting Committee, International Federation of Acountants, Study # 6,New York.
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  • 10EPA 742- R- 95- 001,1995, An introduction to Environmental Accounting as a Business Management Tool: Key Concepts & Terms.

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