摘要
本文介绍了EPA对环境负债所作的定义、分类及其含义 ,并提出了其对我国环境会计发展的启示。
The paper gives the definition, categorization and meaning of environmental liabilties made by EPA, and also its inspiration on the development of environmental accounting in our country.
出处
《北方工业大学学报》
2000年第4期31-34,40,共5页
Journal of North China University of Technology