期刊文献+

国外环境管理会计在清洁生产中的应用借鉴 被引量:2

下载PDF
导出
摘要 文章分析了环境管理会计(EMA)在清洁生产中应用的深远意义,介绍了联合国可持续发展部(UNDSD)的EMA方法在一些国家清洁生产中的应用,指出我国企业也应在实践中大力借鉴与推广,以推动EMA的研究与发展。
作者 朱靖 赵泽松
出处 《会计之友》 北大核心 2010年第20期124-126,共3页 Friends of Accounting
  • 相关文献

参考文献10

  • 1Burritt RL, Hahn T, Schaltegger S. Towards a comprehensive framework for environmental management accounting - links between business actors and EMA tools. Australian Accounting Review, 2002( 12 ).
  • 2United Nations Environment Program, DIVISION OF Technology, Industry, and Economics. Cleaner Production-key elements. UNEPTIE website :www.uneptie.org/pc/cp/under- standing_cp/ home. htm; 1998.
  • 3United Nations Division for Sustainable Development US (UNDSD). Environmental management accounting procedures and principles. Prepared for the Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting", UNDSD in cooperation with the Austrian Federal Ministry of Transport, Innovation and Technology, United Nations, New York; 2001.
  • 4US Environmental Protection Agency(EPA). Full cost accounting in action: case studies of six solid waste management agencies. Washington, DC: Solid Waste and Emergency Response. Available at US EPA website:www.epa.gov/opptintr/acctg/ resources, htm; 1998.
  • 5Shapiro K, Stoughton R, Feng L. Healthy hospitals: environmental improvements through environmental accounting. Available at US EPA website: www.epa.gov/opptintr/acctg/pubs/hospitalroport. pdf; 2000.
  • 6Canon Sustainability Report. Available at Canon website: www. canon.eom/environment/report/index.html; 2004.
  • 7US Environmental Protection Agency (EPA). Applying environmental accounting to electroplating operations: an in-depth analysis. Washington, DC: Office of Polluting Prevention and Toxics. Available at US EPS website: www.epa.gov/opptintr/ acctg/resources.htm; 1997.
  • 8Rogers G, Kristof J. Reducing operational and product costing through environmental management accounting. Envirorlmental Quality Management 2003; 12 ( 3 ): 17-42.
  • 9Deegan C. Environmental management accounting-an introduction and case studies for Australia. Institute of Chartered Accountants of Australia. Australian Department of Environment and Heritage website: www.deh.gov.au/industry/finance/publications/ pubs/ema- project, pdf; 2003.
  • 10Tellus. Advancing resource management at Texas Instrument's Sensors and Controls Facility. Available at Tellus website: www. tellus.org/MA%Project%20Files/tifinal, pdf; 2002.

同被引文献30

引证文献2

二级引证文献7

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部