摘要
本文从构建会计理论框架的一般思路出发,探讨了现实为什么需要环境会计、谁需要环境会计、需要什么样的环境会计等问题,主张建立独立的"环境会计学"学科,并据以反映社会可用的环境资源状况以及经济增长付出的环境代价。这样的环境会计属于"公共会计"的范畴,与企业财务会计、政府及非赢利组织会计并列为三大会计体系。
Starting from the construction of general framework of accounting theory, this paper discusses the problems such as why we need environment accounting, who needs environment accounting and what kind of environment accounting. We think that an independent subject-Environment Accounting is needed to study environmental resources and the price of economic growth. This belongs to 'public accounting', and constructs three accounting systems with financial accounting and government and NGOs accounting.
出处
《财经问题研究》
CSSCI
北大核心
2004年第9期79-83,共5页
Research On Financial and Economic Issues
关键词
环境会计
公共会计
会计学科
environment accounting
public accounting
the subjects of accounting
