摘要
环境问题的全球性与会计的国际化,使我国的会计走上“绿化” 的进程。绿色会计是现代社会经济可持续发展的产物,是环境经济学与会计学相互交差,相互渗透而形成的一门全新的生态会计科学。本文主要阐述了我国绿色会计与可持续发展的关系、绿色会计问题的思考以及林业会计“绿化” 的应用探讨。
Now days, Accounting is going to be greene as environmental problems and internationalized accounting attract more and more attention. Green accounting is the outcome of sustainable development in our modem society. It is a new field - ecological accounting which ojmes from economics, accounting and environmental economics. In this papers, I analyzed the relationship of green accounting and sustainable development, the pnnciples of green accounting and some ot^er importaat things in green accounting field.
出处
《林业经济问题》
2003年第3期169-171,共3页
Issues of Forestry Economics