生态经济
生態經濟
생태경제
Ecological Economy
2012年
12期
83~86
,共null页
环境会计 会计要素 确认
環境會計 會計要素 確認
배경회계 회계요소 학인
environment accounting; accounting elements; confirmation
经济的快速发展，人们生活水平的提高，促使国家和公众更加关注环境问题，关注环境会计信息的披露。目前我国环境会计体系还不完善，环境会计理论还处在探索阶段，特别是环境会计确认很不完善。为此，针对环境会计确认存在的问题，提出一些完善措施。
經濟的快速髮展，人們生活水平的提高，促使國傢和公衆更加關註環境問題，關註環境會計信息的披露。目前我國環境會計體繫還不完善，環境會計理論還處在探索階段，特彆是環境會計確認很不完善。為此，針對環境會計確認存在的問題，提齣一些完善措施。
경제적쾌속발전，인문생활수평적제고，촉사국가화공음경가관주배경문제，관주배경회계신식적피로。목전아국배경회계체계환불완선，배경회계이론환처재탐색계단，특별시배경회계학인흔불완선。위차，침대배경회계학인존재적문제，제출일사완선조시。
With the rapid growth of economy and improvement of people＇s living standard, Chinese state and public show more concerns about environmental accounting and environmental accounting information disclosure. At present, however, Chinese environmental accounting system is yet to be completed, theory of environmental accounting is still at the stage of exploration, and especially the recognition of environmental accounting is not consummate, considering this, this paper puts forward some measures to improve environmental accounting recognition in terms of the issues exist in the recognition of environmental accounting.
