摘要
环境问题的日益严峻 ,要求会计系统作出真实全面的反映 ,在批判传统会计基础上绿色会计应运而生。本文立足于可持续发展理论 ,论述了绿色会计的产生背景、发展 。
Because of the increasingly serious environmental problem, accounting system should have a true and whole reflection on the social life and economy. Green accounting is a new accounting branch, which came into being as a result of the deterioration of environmental resources and the criticism of traditional financial accounting. This article begins with an introduction to the background of green accounting's occurrence. It also discusses its theoretical basis--the theory of sustainable development and some problems which are faced in the establishment of environmental accounting theory.
出处
《南京工业大学学报（社会科学版）》
2002年第1期41-43,52,共4页
Journal of Nanjing Tech University：Social Science Edition
关键词
环境
绿色会计
可持续发展战略
environment
green accounting
sustainable development
