论文部分内容阅读
一、环境会计产生的历史背景及其发展 (一)环境会计产生的历史背景环境会计是以货币为主要计量单位,以有关环境法律、法规为依据,研究经济发展与环境资源之间的联系,确认、计量、记录环境资产与负债,以及环境污染、防治、开发和利用的成本与费用,分析环境绩效与环境活动对企业财务成果影响的一门新兴学科。它是以自然资源耗费应如何补偿为中心而展开的会计,它试图将会计学与环
I. The historical background and development of environmental accounting (1) The historical background of environmental accounting Environmental accounting is based on currency as the main unit of measurement. It is based on relevant environmental laws and regulations to study the links between economic development and environmental resources. Identify, measure, and record environmental assets and liabilities, as well as the costs and costs of environmental pollution, prevention, development, and utilization, and analyze a new discipline that influences environmental performance and environmental activities on corporate financial results. It is an accounting that focuses on how to compensate for the depletion of natural resources. It tries to integrate accounting and