摘要
通过对资源特性的研究,提出了绿色会计核算的理论基础——资源价值理论,运用该理论,从自然资源价值核算、自然资源损耗核算、环境保护支出核算、环境保护收益核算、环境影响类核算等方面对绿色会计核算体系进行了探讨,以期推动绿色会计的发展。
This paper proposes the resource value theory which is the theoretical basis of green accounting calculation,by studying the characters of natural resources.In order to promote the development of green accounting, the paper studies the calculating system of green accounting from the aspects of calculation of natural resources, calculation of natural resources loss, calculation of environmental protection spending, calculation of environmental protection benefits, and calculation of environmental impact,etc.
出处
《绿色科技》
2012年第2期189-191,共3页
Journal of Green Science and Technology
关键词
资源
价值
理论
绿色会计
核算
natural resources
values
theory
green accounting
calculation
