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xin shi qi xia wo guo gou jian ke chi xu fa zhan huan jing hui ji de tan tao
Author(s): 
Pages: 95-96
Year: Issue:  3
Journal: Accountant

Abstract:  树立科学发展观,促进人与自然的和谐发展,是我国经济可持续发展的必由之路.环境会计,又称环保会计,是环境科学与会计学科交叉渗透而形成的应用性学科.具体而言,它以货币为计量单位,以有关环保法规为依据,着重研究经济发展、社会变化与环境资源之间的关系,考察企业环境绩效,评估其经济活动对生态环境造成的影响及其对环境资源的合理补偿.环境会计是消除严峻资源形势,建立良好的企业形象,促进企业发展的必然要求.
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