摘要
综观全球,社会经济所依赖的资源基础、生态环境已呈现入不敷出的局面。搞好环境会计工作应当是我国环境保护工作体系中的重要一环。经济工作者应当对环境会计的相关概念和我国的现实状况进行分析,探讨在我国现阶段搞好环境会计的重要意义和工作方式,并对我国环境会计的发展提出了合理的建议。
The resources and the ecological environment on which the social economy depends has been globally consumed excessively. Environmental accounting should be an important part of our environmental protection system. The worker of economy should analyzes the concepts related to the environment of accounting, discusses the importance of environmental accounting and its working modes, and pushes forward some recommendations about its development.
出处
《芜湖职业技术学院学报》
2009年第1期24-27,共4页
Journal of Wuhu Institute of Technology
关键词
环境会计
环境信息披露
环境受托责任
环境会计假设
Environmental accounting
environmental information disclosure
fiduciary responsibility to the environment
environmental accounting assumptions.
