摘要
环境问题所带来的严峻现实使环境会计应运而生，但环境会计也给传统会计理论与会计 实践提出了许多新问题，主要表现在会计确认、会计计量、会计记录、会计报告等几个方面。
The stem reality brought about by environmental problems has given rise to environmental accounting,which has posed to the traditional accounting theories and practice a number of new problems such as accounting recognition, accounting measurement, accounting record.accounting report and so on. The thesis aims at the impact which environment accounting has brought about to the above four aspects and put forward some countermeasures.
出处
《吉林省经济管理干部学院学报》
2001年第2期42-44,共3页
Journal of Jilin Province Economic Management Cadre College
