摘要
环境会计是国际会计学界研究的一个新热点。随着社会经济的发展 ,环境与会计的关系更加密切 ,建立和完善环境会计理论和方法 ,构建合理的环境会计模式 ,是当今和未来会计学科领域所研究的重要课题之一。
environment accounting is a new branch and a new hot research topic in international accounting circle. Along with the economic and social development, the relationship between environment and accounting is getting closer and closer. Founding the basic theory and methods of environmental accounting and constructing the model of environment accounting is an important research topic for today and future.
出处
《广东商学院学报》
2002年第3期77-80,共4页
Journal of Guangdong University of Business Studies
关键词
环境会计
构建
会计目标
会计假设
会计核算原则
会计要素
target of environment accounting
hypothesis of environment accounting
accounting principle of environment accounting
factor of environment accounting