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一、环境会计与传统会计学比较分析它是企业以货币为主要计量尺度,以有关环保法规为依据,研究经济、社会发展与环境之间的关系,计量、记录环境污染、环境防治、开发、利用的成本费用,评估环境绩效及环境活动对企业财务成本效益影响的一门新兴会计分支。
First, the environmental accounting and comparative analysis of traditional accounting It is the business of monetary measurement as the main measure to the relevant environmental laws and regulations as the basis, the study of economic and social development and the relationship between the environment, measurement, recording environmental pollution, environmental control, development, Utilization cost, an emerging branch of accounting to assess the impact of environmental performance and environmental activities on the financial cost effectiveness of enterprises.