| 绿色会计的要素确认及计量 |
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| 引用本文： | 胡晓春.绿色会计的要素确认及计量[J].西北师大学报,2006,43(3):129-132. |
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| 作者姓名： | 胡晓春 |
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| 作者单位： | 西北师范大学学报编辑部 甘肃兰州730070 |
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| 摘 要： | 随着经济的发展,环境资源日益遭到破坏,为实现经济的可持续发展,绿色会计作为传统会计的一个新兴分支悄然兴起。但目前绿色会计的要素确认和计量体系尚未形成共识。根据传统会计要素的概念及环境的特点,本文将绿色会计要素分为绿色资产、绿色负债、绿色所有者权益、绿色费用、绿色收益等五个要素,并提出对绿色会计计量采用实际成本法、机会成本法、边际成本法、人力资本法、生产率变动法和预防性支出法等六种方法。
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| 关 键 词： | 绿色会计 绿色会计要素 绿色会计计量 |
| 文章编号： | 1001-9162(2006)03-0129-04 |
| 收稿时间： | 02 5 2006 12:00AM |
| 修稿时间： | 2006年2月5日 |
The Confirmation of Factors and Measurement of Green Accounting |
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| HU Xiao-chun.The Confirmation of Factors and Measurement of Green Accounting[J].Journal of the Northwest Normal University(Social Sciences),2006,43(3):129-132. |
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| Authors: | HU Xiao-chun |
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| Institution: | The Editorial Department of Journal of Northwest Normal University, Lanzhou, Gansu, 730070, PRC |
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| Abstract: | With the economic development,environmental resources are gradually damaged.In order to realize the sustainable development of economy,green accounting as a new branch of traditional accounting is in the making.However,there are still no common understanding for confirmation of factors and measurement of green accounting at present.Herein,according to the concepts of accounting factors and features of environment,five factors for green accounting including green asset,green liabilities,green owner's rights and interests,green expenses and green revenue,and six measuring methods for green accounting including actual cost,opportunity cost,marginal cost,human capital,change in productivity and spending in prevention,are proposed. |
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| Keywords: | green accounting factors of green accounting measurement of green accounting |
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