摘要
论述了构建环境会计核算体系的现实要求、目标和原则 ,环境会计的核算对象和基本要素 ,以及目前构建环境会计核算体系的难点和要点。旨在进一步推动人们对环境会计理论和实务的研究。
The article discusses the practical demands, objects and principles of establishing an environmental accounting system. Pointing out the demands and requirements, and the basic elements of the system. Also pointing out the difficulty and key elements required to establish the environmental accounting system.
出处
《河北职业技术师范学院学报》
2002年第3期52-54,共3页
Journal of Hebei Vocation-Technical Teachers College
关键词
环境会计
核算体系
环境效益
environmental accounting
business accounting system
environmental benefit
