摘要
文章首先分析了我国目前存在的几种关于环境会计目标的观点,然后论述了环境会计的基本目标和具体目标,认为环境会计的基本目标是提高环境效益,实现经济效益和环境效益的协调发展,具体目标是向社会主体提供有关的环境会计信息。
This paper focuses mainly on two aspects of fundamental objective and concrete objective of green accounting. The fundamental objective is how to increase environmental beneficial results in order to harmonize economic results with environmental beneficial results. The concrete objective is to suppy the relevant green accounting information to the community correlated.
出处
《南华大学学报（社会科学版）》
2003年第4期42-44,共3页
Journal of University of South China(Social Science Edition)
关键词
环境会计
基本目标
具体目标
环境效益
green accounting
fundamental objective
concrete objective
environmental beneficial results
