河北学刊
河北學刊
하북학간
Hebei Academic Journal
2013年
5期
128~130
,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
现代社会经济迅猛发展，致使自然资源遭到过度开采，废弃物大量排放，生态环境日益恶化，为保护生态环境而研究生态环境的成本和价值、提供生态环境变化信息的环境会计越来越受到人们的关注。环境会计是以自然资源耗费应如何补偿为中心而展开的会计学分支，其核算体系的基本结构应该和传统会计是一样的。本文将对企业环境会计的确认，展开必要讨论。
現代社會經濟迅猛髮展，緻使自然資源遭到過度開採，廢棄物大量排放，生態環境日益噁化，為保護生態環境而研究生態環境的成本和價值、提供生態環境變化信息的環境會計越來越受到人們的關註。環境會計是以自然資源耗費應如何補償為中心而展開的會計學分支，其覈算體繫的基本結構應該和傳統會計是一樣的。本文將對企業環境會計的確認，展開必要討論。
현대사회경제신맹발전，치사자연자원조도과도개채，폐기물대량배방，생태배경일익악화，위보호생태배경이연구생태배경적성본화개치、제공생태배경변화신식적배경회계월래월수도인문적관주。배경회계시이자연자원모비응여하보상위중심이전개적회계학분지，기핵산체계적기본결구응해화전통회계시일양적。본문장대기업배경회계적학인，전개필요토론。
With the rapid development of market economy, Natural resourses have been excessively ex- ploited. Waste substances have been massively let out. Ecological environment is deteriorating. In order to protecting ecological enviroment, the environment accounting, which studying cost and value of ecologi- cal environment and providing changes information of ecological environment, is increaslly attented. The environment accounting is branch of accounting. The center of it is how to compensate the consumption of natural resource. The base structure of accounting system is the same as traditional accouting. The paper will dicuss the confirmation of enterprise environmental accounting.
