摘要
简述了就我国实行环境会计的必要性与可能性,分析了这些问题存在的原因并提出一些相关的对策:(1)对环境会计对象的计量可以采取多种形式;(2)环境会计的目标可以有多层次;(3)对环境成本费用划分的规定应当统一;(4)探索构建适合我国国情的环境会计,加强环境会计理论与实际的研究;(5)完善评估指标和测定模型体系。
Environment accountancy in China is dealt with in terms of its necessity and problems in operation. Accordingly the solutions includes (1) different ways of calculating objects of environment accountancy, (2) different levels of targets, (3) a unified regulation to classify environment cost expenses, (4) establishing environment accountancy adaptable for the conditions in China and strengthening the reasearch on its theory and practice, (5) the perfect evaluation indices and determination model system.
出处
《福建农林大学学报（哲学社会科学版）》
2003年第4期39-41,共3页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词
环境会计
会计计量
会计目标
环境信息
environment accountancy
accounting calculation
accounting target
environment information
