摘要
文章对环境会计的计量方法作了全面梳理,并对其作了评价。环境会计计量方法有两种分类法:一是按照支付意愿进行分类,可分为意愿支付法和维护成本法;二是按照与市场和行为的关系进行分类,可分为市场行为法和非市场行为法。
This paper reviews and evaluates the measurement methods of environmental accounting.The measurement methods of environmental accounting can be classified into two types： according to the willingness to pay,the methods include willingness to pay method and maintenance cost method;according to the relationship between market and behavior,the methods include market behavior method and non-market behavior method.
出处
《浙江师范大学学报（社会科学版）》
2011年第2期89-92,共4页
Journal of Zhejiang Normal University(Social Sciences)
关键词
环境会计
计量方法
支付意愿
市场行为
environmental accounting
measurement methods
willingness to pay
market behavior
