摘要
可持续发展要求人与自然和谐相处 ,共同发展 ;要求人与人之间和平相处 ,共同发展。同时 ,也给会计界提出如何建立环境会计理论结构为可持续发展服务的新课题。可持续发展是环境会计的基本目标 ,是人类今后发展的首选。环境会计是可持续发展理论对会计学的新突破。
The sustained development requires the harmonious relation between man and nature and mutual development,and also asks peaceful relation and common development among people.At the same time the sustained development puts forward the new project how to establish theoretical structure of environmental accounting so as to serve sustained development.The suatained development is the basic goal for environmental accounting and the first choice for human development in the future.The environmental accounting is a new breakthrough of the theory of sustained development for accounting.
出处
《山西高等学校社会科学学报》
2004年第2期43-45,共3页
Social Sciences Journal of Universities in Shanxi
关键词
可持续发展
环境会计
生态系统
理论结构
人
自然
sustained development
environmental accounting
ecological system
theoretical structure
man
nature
