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低碳视角下我国企业环境成本会计研究 被引量:1

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摘要 随着经济迅速增长,环境污染问题变得日益严峻,走低碳经济道路的思想已深入人心。低碳经济发展与环境会计具有紧密联系,企业欲实现低碳经济,就必须先解决环境成本会计问题。通过分析企业环境成本会计确认、计量与披露问题,为低碳经济下企业的环境成本会计提出适当建议。
作者 胡雪冰
出处 《绿色财会》 2014年第7期47-50,共4页 Green Finance and Accounting
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