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环境会计与环境管理会计研究进展

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摘要 概括综述环境会计与环境管理会计概念的发展情况。由于我国的企业会计准则和会计制度对于环境方面业务核算的规范较少,说明环境会计体系的构建,环境成本的核算,环境保护支出的计算,并且说明环境管理会计的概念和发展。
作者 陈影
出处 《现代商贸工业》 2011年第8期166-167,共2页 Modern Business Trade Industry
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参考文献8

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