| 关于绿色会计的理论思考 |
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| 引用本文： | 陈念东,邹丽云,戴永务.关于绿色会计的理论思考[J].牡丹江教育学院学报,2005(4):124-126. |
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| 作者姓名： | 陈念东 邹丽云 戴永务 |
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| 作者单位： | 1. 闽江学院,福建,福州,350108
2. 福建农林大学,福建,福州,350001 |
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| 摘 要： | 绿色会计是会计学的一个新兴分支,它的产生必然有它的历史背景及理论基础,但由于绿色会计理论研究的不完善,导致绿色会计具体核算内容难于明确、环境资产及负债难于计量,绿色会计发展进程相当缓慢.为摆脱绿色会计理论弱化的问题,有必要尽快构建具有中国特色的绿色会计理论结构.
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| 关 键 词： | 绿色会计 环境会计 会计理论 会计理论结构 |
| 文章编号： | 1009-2323(2005)04-0124-03 |
| 修稿时间： | 2005年4月28日 |
Theoretical Thoughts of Green Accounting |
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| Chen Niandong Zou Liyun.Theoretical Thoughts of Green Accounting[J].Journal of Mudanjiang College of Education,2005(4):124-126. |
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| Authors: | Chen Niandong Zou Liyun |
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| Institution: | Chen Niandong1 Zou Liyun 2 |
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| Abstract: | As a new and developing branch of accounting, green accounting has its historical background and theoretical base. Because its theoretical study is not perfect it has difficulty in defining its concrete content and measuring environment assets and debts, development of green accounting is very slow. For casting off theoretical weakness,it is necessary for us to establish theoretical frame of green accounting. |
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| Keywords: | green accounting environmental accounting accounting theory accounting theory frame |
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