6Watts,Zirnmerman,positive Accounting Theory [M]. prentice-Hall international, 2003.
7Smith V. Environmental problems in china, estimates ofeconomic cost [ J]. New York : East - West Center Spe- cial,1996(2) :71 -73.
8Bartelmus Pete. Integrated environmental and economic accounting methods and applications [ J ]. Journal of Offi- cial Statistics, 1993,9 : 179 - 182.
9张劲松.环境会计报告研究[R].东北林业大学,2007.
10Cooke. An assessment of voluntary disclosure in the an- num reports of Japanese corporations [ J ]. International Journal of Accounting, 1999 (26) : 174 - 189.