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,实施绿色会计就是这其中至关重要的一环。绿色会计较传统会计有优势,因此,加快绿色会计理论与方法的研究和制度建设是当前可持续发展的需要。
Today environmental problem stands out increasingly,so we must protect environment strenuously.But if we want to solve the problem,we can't make use of only technology,but economy,law and so on.Carrying out green accounting is very important of all.This writing starts with green accounting and traditional accounting's dif- ference,and then expatiates green accounting'definition,object,goal,and calculative measure.According to different analyse,it expatiates that establishing green accounting is essential.
出处
《东北农业大学学报(社会科学版)》
2004年第3期81-83,共3页
Journal of Northeast Agricultural University:Social Science Edition