环境会计控制的若干基本问题研究

Fundamentals of Environmental Accounting Control

企业环境破坏问题一直是当前学术界研究的焦点,但多数文献主要围绕着企业外部环境控制进行研究,而对企业内部的环境控制研究则较少。本文主要从企业内部环境控制角度进行研究,分析了环境会计控制的若干基本问题,并细化了会计第二报告体系进行具体的环境会计控制研究。

The environmental problems made by the enterprises are always the focus of research. But most of these researches are about the outside environment control of the enterprises, and there are few researches about the inside environment of enterprises. This paper studies the environmental accounting control and specifies the NO. 2 statement framework.