摘要
文章在查阅国内外大量关于环境会计文献的基础上,首先对环境会计的的定义进行探讨,接着对国内外环境会计的研究文献和应用进行了综述,最后对我国环境会计的研究进行了总体评述和展望,并提出了自己的拙见。
Referring to a large number of domestic and foreign literatures on the environmental accounting, this paper disctissed the definition of environmental accounting firstly, reviewed the domestic and foreign literature of research and application about it secondly, and gave the review and overall vision about China's research and put forward our own advices finally.
出处
《南华大学学报(社会科学版)》
2008年第6期48-51,共4页
Journal of University of South China(Social Science Edition)
关键词
环境会计
现状
展望
environmental accounting
present introduction
outlook