| 环境会计基本理论研究初探 |
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| 引用本文： | 李贻玲.环境会计基本理论研究初探[J].太原大学学报,2007,8(4):41-44. |
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| 作者姓名： | 李贻玲 |
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| 作者单位： | 太原大学,财会系,山西,太原,030009 |
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| 摘 要： | 环境会计一般只是对于企业而言的,从这个角度来看,环境会计是企业会计的一个新兴分支。就环境保护和环境会计比较而言,环境会计的理论研究落后于环境保护学科。应该从环境会计的本质出发,建立一个由环境会计假设、环境会计要素、环境会计计量及目标构成的环境会计基本理论体系。
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| 关 键 词： | 环境会计 假设 要素 计量 |
| 文章编号： | 1671-5977（2007）04-0041-04 |
| 收稿时间： | 2007-10-15 |
| 修稿时间： | 2007年10月15 |
On Theoretical Research of Environment Accounting |
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| LI Yi-ling.On Theoretical Research of Environment Accounting[J].Journal of Taiyuan University,2007,8(4):41-44. |
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| Authors: | LI Yi-ling |
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| Abstract: | As environment accounting is in connection with business enterprises only,it is a new branch of enterprise accounting.Compared with the condition of environment protection,environment accounting as well as its theoretical research has lagged far behind.So we should establish a theoretical system composed of environment accounting supposition,essential factors,measurement,target constitution-and so on.Based on the essence of environment accounting. |
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| Keywords: | environment accounting supposition essential factors measurement |
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