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Research of the Ecological Compensation Standard in Beijing-Zhangjiakou Area by Using Accounting System
Author(s): BIAN Yuhua, XIE Xuejing, ZHANG Rui
Pages: 87-
93+112
Year: 2016
Issue:
4
Journal: Issues in Agricultural Economy
Keyword: 生态补偿标准; 会计体系; 会计计量属性; 资本化; 京张区域;
Abstract: The core of establishment of ecological compensation mechanism is to determine compensation standard. This essay takes accounting system and chooses appropriate accounting measurement attributes to recognize and measure the costs,which are result from the ecological construction and protection. According to ecological quality,the essay then allocates the capitalized costs,combines these costs with each year’s period expenses,and estimates the amount of ecological compensation of BeijingZhangjiakou areas is about 9. 813 billions in 2013.
Citations
System Exception