环境会计的基本程序

The Basic procedure of Environmental Accounting

环境会计作为会计学的一个分支,是环境问题与会计理论方法相结合的产物,环境会计在处理企业与环境有关的活动、生成和传递信息过程中同样需要经历四个程序,即环境会计的确认、计量、记录与报告。

As a branch of accounting,environmental accounting is the result of the combination of environmental problems and theoretic method at accounting .Dealing with the activities concerning with enterprise and transmitting information,environmental accounting needs to experience procedures: confirmation, measurement recording and reporting.