摘要
从环境会计理论研究中存在的一些关键问题出发,对环境会计的概念、传统会计理论对环境会计的束缚、环境资源的补偿、企业的环境受托责任等相关问题,进行详细分析,并试着提出了相应的解决办法.
This text has put forward some key problems existing in environment accounting theory, including the definition of the environment accounting concept, traditional accounting theory to the environment accountant's fetter, the environment resources compensation, enterprise's environment fiduciary duty, environment accountant correlation, and so on the multi-analysis, and tried to propose corresponding solution.
出处
《华东交通大学学报》
2004年第6期38-40,共3页
Journal of East China Jiaotong University
关键词
环境会计
会计理论
环境资源
受托责任
environmental accounting
accounting theory
environment resources
commissioned responsibility
