企业环境会计实务框架选择  

Choice of an Effect Framework for Enterprise Environment Accounting

作　　者：李永臣[1] 戴立新[1] 

机构地区：[1]华北电力大学经济管理系,河北保定071003

出　　处：《经济研究导刊》2005年第1期85-89,共5页Economic Research Guide

基　　金：国家自然科学基金资助项目(70272057)

摘　　要：企业环境会计模式的选择决定着环境会计发展的走向,也关系到环境会计实际应用的效果。独立环境会计模式的提出,给企业环境会计的发展提出了新的课题,但从目前和未来的发展趋势看,其生存和发展的前景还是相对模糊的。与现行企业会计体系融合的环境会计模式才是企业环境会计发展的合理选择。The choice of enterprise environment accounting mode decides the direction of the environment accounting and plays a very important part in its actual applied result. The advancing of independent accounting mode has brought forth a new project to the development of enterprise environment accounting. But to consider the developing trend present or in the future, the prospect of its existing and developing is comparatively vague. The mode which merged with the present enterprise accounting system is the rational choice of the development of enterprises environment accounting.

关 键 词：环境会计 融合 独立 

分 类 号：F275.2[经济管理—企业管理]