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构建我国环境会计基本框架的探讨 被引量:6
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作者 刘敏 《承德石油高等专科学校学报》 CAS 2000年第4期46-51,共6页
可持续发展要求与自然统一协调、良性循环发展 ,对环境保护的宏观管理和调控提出了更艰巨的任务。环境会计——建立在可持续发展的全新经济发展模式上的新型会计 ,以稀缺规律和大循环成本理论为基础 ,通过会计核算进行环境效益分析 ,综... 可持续发展要求与自然统一协调、良性循环发展 ,对环境保护的宏观管理和调控提出了更艰巨的任务。环境会计——建立在可持续发展的全新经济发展模式上的新型会计 ,以稀缺规律和大循环成本理论为基础 ,通过会计核算进行环境效益分析 ,综合评价环境因素的影响。从而为环境管理的科学化、具体化提供真实完整的信息。环境会计以财务会计为基础 。 展开更多
关键词 中国 环境会计 可持续发展 会计体系 环境利润
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关于建立我国环境会计的探讨 被引量:6
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作者 王茜 《经济师》 北大核心 2002年第1期221-222,共2页
联系到我国目前的实际 ,尽快建立和推行环境会计管理十分必要。我国环境会计核算体系包括环境会计主体的确定、核算的对象及计量的基础和方法 ,环境会计的核算内容和环境会计的报告及披露。文章结合我国国情 ,提出了构建我国环境会计的... 联系到我国目前的实际 ,尽快建立和推行环境会计管理十分必要。我国环境会计核算体系包括环境会计主体的确定、核算的对象及计量的基础和方法 ,环境会计的核算内容和环境会计的报告及披露。文章结合我国国情 ,提出了构建我国环境会计的几点建议。 展开更多
关键词 环境会计 环境利润 环境报告 中国
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The study of the life cycle of technology assessment model
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作者 沈玉志 黄训江 《Journal of Coal Science & Engineering(China)》 2001年第1期97-101,共5页
The life cycle of technology is one of the most important indexes to weigh up the risk of the investment to neo tech.There are so many uncertainties because it is conditioned by a lot of factors,we can not make a rati... The life cycle of technology is one of the most important indexes to weigh up the risk of the investment to neo tech.There are so many uncertainties because it is conditioned by a lot of factors,we can not make a rational forecasting by traditional assessment method.So this paper gives a comprehensive consideration to the factors that influence production and makes some modification to production function, and establishes the life cycle of technology assessmet model by the method of fuzzy mathematics. So it quantifies the risk of investment.We can take it as one foundational index for the decision making of the investment. 展开更多
关键词 the life cycle of technology MODEL soft environment PRODUCTION
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Standards of Economic Growth to Apply Creative Projects
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作者 Abdullah Ibrahim Nazal 《Chinese Business Review》 2016年第2期49-54,共6页
This study theoretically showed the importance of standards economic growth to apply creative projects to avoid loss cost and efforts. There is problem of complexity environment to understand real economic growth. Com... This study theoretically showed the importance of standards economic growth to apply creative projects to avoid loss cost and efforts. There is problem of complexity environment to understand real economic growth. Companies and government can affect economic. There is a need to make standards to control steps of economic growth as result to accounting gaps, economic gaps, and financial analysis gaps. Standards must face negative affection of speculation, government involving in economic, developing tool. Evaluating must be built up to real market price and also standards must build trust to support developing. Searcher recommended linking economic growth with real growth of producing and ways to get real market price to evaluate company assets, liabilities, and net profit after tax for all users as factors show growth in company to growth economic units which are successful by applying creative projects. 展开更多
关键词 economic growth discloser STANDARDS market price GAP producing
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