关于我国环境会计计量与报告的研究

On Measuring and Report of Environmental Accounting

我国企业环境会计研究中一个关键问题是计量方法和报告制度的问题,计量方法应考虑使用直接市场法和替代性市场法,而环境报告的基本框架应由使用者与目标、主体、内容、模式、报告呈报、及报告审计六方面的要素构成。

The key problem in the study of the environmental accounting of our enterprises is the method of measure and the report system .In the writer's opinion ,the direct market method and the replacing market method should be used in the method of measure ,while the basic framework of environmental report should be made up of six elements :the user ,the aim, the chief pattern, the report's presentation and the audit of report.