摘要
环境会计是环境科学与会计学科交叉渗透而形成的应用性学科 ,是一门新兴的会计分支。当前尽快丰富和完善中国环境会计十分必要 ,应当加强理论研究 ,充实相关法规 ,注重环境审计方面研究 ,新的会计准则中应加入环境会计的内容。
矱nvironmental accounting is an applied subject established with intersection of accounting and environmental science.It is absolutely necessary to enrich and improve China's environmental accounting in the earlest possible time with theoretical study and consolidation of the laws concerned.The new requirements of accounting should include the norm of environmental accounting. [WT5HZ]〔
出处
《河北师范大学学报（哲学社会科学版）》
2000年第2期127-130,共4页
Journal of Hebei Normal University(Philosophy and Social Sciences)
