论环境会计要素计量理论与方法

Reflections on the theory and ways of enviromental accounting elements measurements

随着人类的繁衍经济的发展及环境管理的发展,对环境会计提出了很多要求,在这种情况下,良好的环境已成为经济学意义上稀缺资源,也成为经济资源。因此环境会计必须建立能够计量非交换、非劳动物品的价值理论。拟就从环境会计要素计量理论、原则及其计量方法几方面入手,对这一问题进行一些理论探讨。

With the development of environmental management and human procreating economy,there are more requirements for environmental accounting.Under such circumstances,favorable environment has become a rare resource or economic resource in the sense of economics.Therefore,environmental acoounting should set a theory of value which can measure non-exchangeable,unearned products.This paper probes into the above problem.