摘要
环境会计的目标是高度重视生态环境和物质循环规律 ,合理开发和利用自然资源 ,努力提高环境效益和社会效益。建立有中国特色的环境会计核算体系是促进我国经济可持续发展的重要保证。
The aim of environment accounting is to attach great importance to ecological environment and law of material circulation,exploit natural resources reasonably,and improve environmental efficiency and social efficiency.The establishment of environment accounting report system,which is of Chinese characteristics,will guarantee the sustained economic development of China.
出处
《审计与经济研究》
2000年第6期63-64,F003,共3页
Journal of Audit & Economics
关键词
环境会计
原则
核算体系
报告体系
environment accounting
principle
accounting system
report system
