| 环境会计理论结构探讨 |
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| 引用本文： | 夏秀娟.环境会计理论结构探讨[J].金华职业技术学院学报,2003,3(4):103-106. |
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| 作者姓名： | 夏秀娟 |
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| 作者单位： | 金华职业技术学院经贸学院,讲师,321007,金华市 |
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| 摘 要： | 本文简述了建立环境会计的必要性，分析了会计环境对环境会计理论的影响，利用现行的财务会计理论对环境会计的理论作适当的补充和延伸，提出一个环境会计理论结构，以便指导环境会计实务。
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| 关 键 词： | 环境会计 理论结构 财务会计 环境保护 环境管理 经济核算 |
| 文章编号： | 1671-3699(2003)04-0103-04 |
| 修稿时间： | 2003年4月2日 |
On the Theory Structure of Environmental Accounting |
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| XIA Xiu-juan.On the Theory Structure of Environmental Accounting[J].Journal of Jinhua College of Profession and Technology,2003,3(4):103-106. |
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| Authors: | XIA Xiu-juan |
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| Institution: | Jinhua College of Profession and Technology |
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| Abstract: | This p aper explains briefly the necessity of establishing environment accounting,ana-lyzes the effect of the environment of accounting on the theory of environmen t accounting.It also applies the current financial accounting theory to that of environment accounting as its proper sup-plementary and extension.Thus it puts forward a theory structure of environment accounting so as to provide dire ctions for the environment accounting practice. |
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| Keywords: | Environment accoun ting Elements of Environmental accounting Theory structure |
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