摘要
加强环境保护、实现可持续发展是我国经济发展的战略选择。如何从经济的角度去实现可持续发展已成为一个新的课题。传统会计已不适应可持续发展的要求 ,绿色会计的理论与方法体系为人们从经济的角度进行环境保护、实现可持续发展提供了一条科学有效的途径。
Strengthening envionmental protection and realizing sustained development is the strategical choice of China's economic development.How to realize sustained development from the economic angle has become a new project.The traditional accounting can not meet the needs of the sustained development.The theory and method system of the green accounting have provided a scientific and efficient approach for environmental protection and sustained development from the economic angle.
出处
《山西高等学校社会科学学报》
2003年第12期74-76,共3页
Social Sciences Journal of Universities in Shanxi
关键词
可持续发展
绿色会计
环境保护
战略选择
sustained development
green accounting
environmental protection
strategical choice