期刊文献+

环境会计研究视角的国际比较 被引量:71

International comparison of environment accounting research
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摘要 西方国家与我国环境会计研究视角的差异是切实存在的,而辩明这种差异的外延与内涵,对于我国全面理解和正确借鉴西方国家的先行经验至关重要。有鉴于此,本文对西方国家和我国环境会计的研究视角进行了分层次的比较,并在此基础上,提出了相应的建议。
出处 《会计研究》 CSSCI 北大核心 2004年第1期69-75,共7页 Accounting Research
基金 国家自然科学基金项目 项目批准号70272057
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参考文献9

  • 1John Lintott. Environmental Accounting and Welfare. 1999. Journal of Environmental Assessment Policy and Management. Vol. 1. 6.
  • 2Matteo Bartolomeo et al. 2000. Environmental management accounting in Europe : Current practice and future potential. The European Accounting Research.
  • 3M R Mathews. The Development of Social and Environmental Accounting Research 1995-2000. working paper, http: //www -accountancy. massey. ac. nz/docs/205. pdf.
  • 4Nordhaus, William D. and Kokkelenberg, Edward C. 1999. Overall Appraisal of Environmental Accounting in the United States. Survey of Current Business. Vol. 79. 11.
  • 5Rob Gray and Jan Bebbington. 2001. Accounting for the Environment. Sage Publications Ltd.
  • 6Stefan Schahegger and Roger Burritt. 2000. Contemporary Environmental Accounting: Issues, Concepts and Practice. Greenleaf Pubhshing.
  • 7U S EPA. 1995. An Introduction to Environmental Accounting As a Business Management Tool: Key Concepts and Terms.
  • 8UN. 1993. Integrated Environmental and Economic Accounting.
  • 9UN. 1992. Environmental Accounting: Current Issues, Abstracts and Bibliography.

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