摘要
环境会计是近几十年来新兴的一个会计学科。西方发达国家对环境会计的研究,不论是理论还是实务都已经取得了一些显著的成果。近年来,我国的会计理论界业已针对环境会计展开了一系列的研究,由于尚处于起步阶段,无论是政府机构、社会团体、还是企业对环境会计都还比较陌生。
The environmental accountant is a new developing accounting discipline in these decades. Western developed country's study on environmental accountant, no matter theory or practice has made some remarkable achievements. In recent years, the accounting theory circle of our country has already launched a series of research to the environmental accountant, but still at the starting stage, no matter, or enterprises are all also relatively strange to environmental accountants in government organs, public organization. This text accelerates the necessity of accounting construction of environment of our country alone, environmental accountant structure course difficult point that might exist and how is it get some suggestions out of to accelerate the construction of environmental accountant of our country.
出处
《乡镇经济》
北大核心
2005年第2期56-59,共4页
Rural Economy
基金
安徽省教育厅人文社科课题(编号2004SK066)成果之一。
