| 关于建立我国环境会计的几点思考 |
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| 引用本文： | 汪洪波.关于建立我国环境会计的几点思考[J].唐山学院学报,1999(1). |
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| 作者姓名： | 汪洪波 |
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| 作者单位： | 太原大学!太原030009 |
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| 摘 要： | 资源枯竭、环境污染和生态失衡日益成为全球性问题，建立环境会计是解决这一问题的有效途径和方法。环境会计可以通过专门方法对环境价值、环境成本（费用）等进行确认、计量和披露，以协调企业与环境的关系。本文从建立我国环境会计的必要性、我国环境会计现状、环境会计如何付诸实践等几方面进行了探讨。
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| 关 键 词： | 环境会计 自然资源损耗 环境污染损失 环境保护支出 环境保护收益 环境报告 |
Several Aspects on the foundation of Environment Accounting of Our Country |
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| Wang Hongbo.Several Aspects on the foundation of Environment Accounting of Our Country[J].Journal of Tangshan College,1999(1). |
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| Authors: | Wang Hongbo |
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| Abstract: | The shortage of resources, the pollution of environment and the loss of ecological balance are becoming. global problems. The foundation of environment accounting is the effective way. The environment accounting can confirm, measure and reveal the environment value and environment cost with special methods in order to adjust the relationship between enterprises and the environment. This article carried a study on the necessity of founding the environment accounting, its present state, its practice and so on. |
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| Keywords: | Environment accounting Loss of natural resources Loss of environment pollution Cost of environment protection Profit from environment protection |
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