摘要
我国环境会计发展停滞不前,其根本原因在于环境会计信息的主要需求主体即利益关系人对环境会计信息的有效需求不足。分析了各利益关系人对环境会计信息需求不足的现状和原因。只有采取有效措施消除阻碍信息需求的各种因素,积极培育环境会计信息的需求市场,环境会计才会有真正意义上的发展与创新。
Environment accounting is slowly developed in our country. The essential reason is that the deficiency of effectual requirement between the principal part of mostly requirement (people interrelated interest) and the information of environment accounting. This paper analyzed the status in quo and reasons that the interest interrelated people lacking of the information of environment accounting, and the author brings forward that the environment accounting could be developed and innovated when the obstructions were eliminated by using positive measurements and effort to cultivate the market of information of environment accounting.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2006年第12期53-57,共5页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
环境会计信息
需求不足
利益关系人
发展创新
Information of environment accounting
Deficiency of effectual requirement
People interrelated interest
Development and innovation