摘要
近些年随着生态补偿工作的逐步深入,需要在政府经济性规制手段外辅以其他方法来规范管理,比如会计手段同样可以对生态补偿实践活动特别是对其资金运动过程进行有效的反映与监督。该文介绍了生态补偿机制的定义,分析了对生态补偿进行会计核算的主体的界定、确认、计量和报告的具体内容,明确了生态补偿会计核算的主要目的是满足政府、利益相关主体和公众等对生态补偿的会计信息需求。
With the further development of eco - compensation campaign in the present years, it is necessary to take some other supplementary measures, besides the government＇ s economic administrating measures, to regulate this campaign. For example, ac-counting method can also be used to reflect and supervise eco - compensation practice, especially its funds movement. This paper makes an introduction to the definition of eco - compensation mechanism and an analysis of how to define and determine the subject of financial accounting of eco - compensation and how to specify the computing and reporting content. It is made clear that the main purpose of financial accounting of eco - compensation is to meet the requirements of government, relevant parties and the public for the in-formation of eco - compensation accounting.
作者
苗会永
Miao Huiyong(Ningbo Radio and Television University, Ningbo 315016, China)
出处
《梧州学院学报》
2018年第1期34-38,共5页
Journal of Wuzhou University
基金
国家社科基金项目(15BJY027)阶段性研究成果
关键词
生态补偿
会计核算
会计信息
Eco - compensation
Financial Accounting
accounting information
