摘要
鉴于我国目前会计信息失真的普遍性和企业自律能力较差的客现事实,中国环境会计主体不宜定位于企业,而应由政府承担。这有利于保证环境会计信息的真实性,有利于降低环境会计信息披露成本,有利于环境会计在中国的发展。
The accounting subject of Chinese enviornment should be accepted by the government not the enterprises. In the light of the universal distortion of accounting information and the lack ability of self - discipline of the enterprises. In this way it can guarantee the authenticity of the information of the enviommantal accounting and it is beneficial for the enviommental accounting to develop in China.
出处
《税务与经济》
北大核心
2002年第4期78-80,共3页
Taxation and Economy
