黑龙江农垦企业环境会计建设探究

The Initial Construction Study of Heilongjiang Land Reclamation's Corporate Environmental Accounting

在现有企业环境会计研究理论基础上,以黑龙江垦区企业为研究对象,分析其环境会计建设的意义、目标和原则。从农垦企业环境会计机构设置、会计人员配备、环境会计假设、环境会计科目设置、环境会计报告、环境会计信息披露内容及环境会计建设的监督等方面提出建设内容,这将对农垦企业环境会计建设起到一定的促进作用。

Based on the accounting research theory of the existing enterprise environment.The enterprises in heilongjiang reclaimed lands are taken as the study object,and its significance,goal and principle of environmental accounting development are analyzed.The construction contents are proposed from the organization structuring,personnel allocation,environmental accounting and environmental accounting assumptions,account assignment,accounting report,disclose information on environmental accounting,supervision,etc.Which may promote the construction of heilongjiang reclaimed lands＇ environmental accounting.