新农村建设中发展绿色会计的研究  

Study on the Green Accounting Development in New Rural Construction

作　　者：李永森[1] 盛宝柱[1] 

机构地区：[1]安徽建筑工业学院,安徽合肥230601

出　　处：《安徽农业科学》2009年第5期2255-2257,共3页Journal of Anhui Agricultural Sciences

基　　金：安徽省自然科学基金资助项目(070416243);安徽省教育厅自然科学研究重点资助项目(KJ2008A111)

摘　　要：在我国新农村建设过程中环境问题和环境保护日益受到重视。从绿色会计发展的必要性入手,将环境因素纳入新农村建设成本收益核算之列,对新农村建设中绿色会计计量标准以及当前发展绿色会计存在的主要问题进行了分析,在此基础上提出了绿色会计发展的对策和建议。The environment problem and environment protection have been paid more and more attention to in the new rural construction process in China. Starting from the necessity of green accounting development, environmental factors were brought into the costs and returns account of new rural con-struction. The measurement standards of green accounting in new rural construction and the wain existing problems of developing green accounting at present were analyzed. On this basis, the development countermeasures and suggestions for the green accounting were put forward.

关 键 词：新农村建设 环境保护 绿色会计 

分 类 号：F320.3[经济管理—产业经济]