摘要
介绍了环境会计的由来和发展。分析了环境会计出现的时代背景、客观需求和理论基础,简述了国外环境会计发展的历程和我国环境会计发展的基本态势。
The origin and development of environmental accounting are introduced. The background and requirement and theoretical basis of environmental accounting are analyzed. The development of environmental accounting in foreign countries and China are summarized.
出处
《环境科学导刊》
2009年第B06期19-20,共2页
Environmental Science Survey
关键词
环境会计
环境经济学
由来
发展
environmental accounting
environmental economics
origin
development
