摘要
本文从循环经济呼唤绿色会计入手,探讨了基于循环经济下的绿色会计再认识绿色会计是区别于传统会计的新型会计;绿色会计是打造和谐社会的和谐会计;绿色会计是更具战略意义的管理会计;绿色会计是需要全面参与的行动会计;构建绿色会计理论体系。
This composition discusses green accounting based on recycling economy, starting with that recycling economy calls for green accounting green accounting is a new type accounting distinguished from the trade accounting; green accounting is harmonious accounting making harmonious society;green accounting is management accounting having stratagem meaning;green accounting is activity accounting demanding the whole participant.
出处
《技术经济》
2006年第5期11-14,共4页
Journal of Technology Economics
关键词
循环经济
绿色会计
和谐会计
行动会计
recycling economy
green accounting
harmonious accounting
activity accounting