摘要
环境会计是利用会计学和环境管理学的基本理论与方法，采用货币计量与非货币计量属性，对企业生产经营过程中所涉及的环境要素及其结果进行计量、记录、揭示与评价的信息控制系统。它是一门内外结合、多学科交叉、兼顾宏观利益的微观学科，与可持续发展会计、社会责任会计、国民经济会计有着明显区别。
Environment Accounting is an information control system, which measures, records, reveals and appraises the factors and their results involved in an enterprise's operation process by using the basic theories and methods of accounting and environment management, and by adopting the attributes of monetary and non-monetary measurement. As a micro-subjecL environment accounting combines the inside and the outside, crosses many subjects, and takes macro-interests into consideration. And it is cleary different from sustainable development accounting, social liability accounting and national economy accouting
出处
《当代财经》
CSSCI
北大核心
2000年第7期53-57,共5页
Contemporary Finance and Economics
