摘要
环境资源是一种独立参与企业生产的资源形式,人类在对其不断加深认识的同时,也在探索与其相配套的会计核算体系。排污权交易制度是环境资源化的典型代表,它的试点实施将环境资源的会计核算问题具体化为现实的经济业务,并对环境会计的发展提出了迫切要求。
The environment resources are the resources form of independent participation enterprises＇ produces. Unceasingly making a deep understanding on it at the same time, human also explores accounting assessment system. The transaction system of dumping pollutants right is a special representative of the environment resources. What it is implemented as experiment have embody the accounting assessment problem of environmental resource to be real economic profession and come up with urgent demand to development of economic accounting.
出处
《经济与管理》
2006年第1期81-83,共3页
Economy and Management
基金
河北省人文社会科研项目<排污权交易市场建设问题研究>资助(项目号S2004406)
关键词
环境资源
排污权
会计核算
环境会计
会计改革
environment resources
dumps pollutants the power
division
environment accountant
accountant reforms
