摘要
世界各国社会经济高速发展 ,但同时环境也在不断地恶化。越来越多的人关注环境保护的问题。会计界人士尝试着将环境问题纳入到会计中 ,掀起了绿色会计研究的热潮。本文对绿色财务管理的必要性、面临的难题、措施、外部环境、内容等进行了粗浅探讨。
When high social and economic development is taking place in countries all over the world, the world environment is undergoing continuous deterioration. More and more people are paying attention to the problem of environmental protection. People working in the field of accounting are trying to put environmental problems into accounting, which leads to mass enthusiasm for Green accounting study. The paper discusses the necessary factors, problems confronted, measures, outside environment and contents of Green management on financing.
出处
《南京工业大学学报(社会科学版)》
2003年第3期72-76,共5页
Journal of Nanjing Tech University:Social Science Edition
基金
江苏省教育厅高校人文社会科学研究项目 (0 1SJB63 0 0 0 9)"环境保护与绿色会计研究"
泸天化 (集团 )有限责任公司委托研究项目"企业绿色会计核算体系和绿色影响评价问题"
关键词
绿色财务管理
清洁生产
green management on financing
cleaning production