摘要
建立环境会计是与国际惯例接轨的必然要求 ,必须加快建立符合中国国情的环境会计 ;确立环境会计假设与环境会计准则 ;
Establishing environment accounting is the basic requirement for keeping up with international accounting practice, so it is necessary to speed up setting up an environment accounting suitable for China's conditions, to establish environment accounting postulates and environment accounting standards and to design some accounting items and accounts related to environment.
出处
《山西财经大学学报》
北大核心
2001年第4期97-99,共3页
Journal of Shanxi University of Finance and Economics
关键词
环境会计
环境会计要素
环境会计假设
会计研究
environment Accounting
elements of environment accounting
environment accounting postulates
