| 浅议构建绿色会计核算系统的设想 |
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| 引用本文： | 王贤斌.浅议构建绿色会计核算系统的设想[J].闽西职业技术学院学报,2005,7(3):30-32. |
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| 作者姓名： | 王贤斌 |
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| 作者单位： | 闽江学院,管理学系,福建,福州,350108 |
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| 摘 要： | 绿色会计是会计学的一个新兴分支,它的产生有其特定的历史背景。由于绿色会计基础理论研究进展缓慢,导致绿色会计具体核算内容难以明确,环境资产及负债难以计量等一系列问题,这些问题又进一步限制了绿色会计的发展。为了摆脱绿色会计理论研究滞后的困境,有必要尽快构建绿色会计核算系统。具体包括对绿色会计核算原则、工作组织、账户设置、环境会计要素的确认和会计信息披露规范化等。
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| 关 键 词： | 绿色会计 核算系统 环境会计 |
| 文章编号： | 1008-4797(2005)03-0030-03 |
| 修稿时间： | 2005年3月18日 |
Reflections on establishing checking system of the green accounting |
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| WANG Xian-bin.Reflections on establishing checking system of the green accounting[J].Journal of Minxi Vocational and Technival College,2005,7(3):30-32. |
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| Authors: | WANG Xian-bin |
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| Abstract: | As a new and developing branch of accounting,the green accounting has historical background and theoretical base for its establishing.Because of imperfection of theoretical study,development of the green accounting is very slow.For casting off theoretical weakness,it's necessary to establish checking system of the green accounting.The paper gives the author's ideas about checking principle of the green accounting,managing the work,setting the account,and furthermore elaborating how to solve the problems of environment. |
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| Keywords: | green accounting checking system environmental accounting |
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