摘要
社会学方法是构建生态环境补偿会计的理论性方法,它强调会计技术和方法的社会效应。本文通过对生态环境补偿机制机理介绍,引入了生态环境补偿机制会计控制理念。归纳了生态环境补偿会计基本假设、反映内容和主要特征,对生态环境补偿会计的科目、账簿账务处理进行了设计,从而构建了生态环境补偿会计核算理论。力求通过有效的会计控制模式完善生态环境补偿机制的控制功能,规范社会生态环境补偿工作的运作实施,促进人与自然的和谐发展,落实科学发展观。
The sociological approach is the theoretical method for establishing ecological environment compensation accounting.It emphasizes the social effects of the accounting technique and approaches.By introducing the mechanism of the ecological environment acompensation,the present paper introduces the control concept of the ecological environment compensation mechanism accounting.It generalizes the basic hypothesis,the contents and the main features of the ecological environment compensation accounting and designs its items and the handling of the books,thus establishing the accounting theory of the ecological environment compensation accounting.Through effective models of accounting control,it is aimed to perfect the control functions of the ecological environment compensation mechanism,to normalize the implementation of the ecological environment compensation of the society,to promote the harmonious development of man and nature and put the scienfific development concept into pructice.
出处
《中国矿业大学学报（社会科学版）》
2011年第3期80-84,共5页
Journal of China University of Mining & Technology(Social Sciences)
关键词
生态环境补偿机制
生态环境补偿会计
会计控制
ecological environment compensation mechanism
ecological environment compensation accounting
accounting control
