西部环境治理呼唤绿色会计

“Green Accounting”Demanded in Tackling the West Environment

从西部大开发所面临的西部生态环境严重恶化的现实出发,从会计学的观念分析其恶化的原因及后果,针对生态环境及其治理的特点,探索了绿色会计的四大基本假设和两大支持系统,设计出在“治  理中心--企业--农户”的治理结构中绿色会计具体运作方式和主要会计核算。

This article analyses the reasons and aftereffects the ecosystem going from bad to worse in the west of China in view of accounting concepts;studies four essential hypothese and two supporting systems according to the characteristics of environment puts forward specific applications and main accountings.