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环境会计研究:现实、责任与理论缺陷 被引量:4

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摘要 我国政府已经认识到并积极采取措施节能降耗,但结果并不理想,主要原因在于企业没有将其经营对环境的负外部性纳入到会计核算中。表面上,法律没有要求企业全面实施环境会计核算,更深层次的原因是环境会计研究在理论上还不成熟(Jan Bebbington,2001)。会计作为企业向信息使用者提供信息的工具,理应提供有关企业的环境信息,
作者 罗素清
机构地区 浙江师范大学
出处 《财会通讯(上)》 北大核心 2008年第5期33-34,共2页 Communication of Finance and Accounting
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参考文献10

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