环境会计理论付诸实施的障碍及途径
Obstacles and Solutions of application in environmental accounting
环境会计是会计学的一个新兴分支,本文归结了国内外环境会计的应用现状,分析了目前环境会计理论付诸实践的主要障碍,分别站在政府管理、企业管理、会计执业、社会公民等方面提出诸如加强理论研究、完善相关法律法规、突破技术支持等若干项建议。
Environmental accounting is a new branch of accounting. This paper mainly summarizes the current situation of application in environmental accounting at home and abroad,and analyzes the main obstacles when theories are applied into the practice .In the light of government management, enterprise management, accounting profession and social citizen, the author proposes some suggestions such as enhancing theories studies, perfecting relevant laws and regulations and breakthroughing technologic support.
胡丹、王京芳、刘丽丽
环境管理环境科学理论环境科学技术现状
环境会计环境目标资源计价
environmental accountingenvironmental goalresource valuation
胡丹,王京芳,刘丽丽.环境会计理论付诸实施的障碍及途径[EB/OL].(2004-06-11)[2025-08-11].http://www.paper.edu.cn/releasepaper/content/200406-58.点此复制
评论