摘要
阐述绿色核算的理论基础及其必要性,分析我国传统林业会计核算体系的局限性,提出林业会计应增加对环境成本和环境收益的核算,应将绿色会计的理论和方法应用于林业会计,并从林业会计目标、林业会计的成本观、核算内容、报告模式及科目设置等方面进行探讨。
Based on expounding the theory and necessity of green accounting,and analyzing the drawbacks to traditional forestry accounting system,this paper brings forward that it is necessary to apply the theory and methods of green accounting to forestry accounting,including environmental cost and income.Furthermore,this paper probes into it from such angles as objection and cost concept of forestry accounting,accounting content,models of information disclosure,accounts design,etc.
出处
《林业经济问题》
北大核心
2005年第2期96-99,共4页
Issues of Forestry Economics
基金
浙江省教育厅科学基金资助项目(20040721)
