环境会计与环境信息披露探讨  

On Environmental accountant and Its Disclosure

作　　者：王鹏[1] 

机构地区：[1]芜湖职业技术学院经济管理系,安徽芜湖241001

出　　处：《芜湖职业技术学院学报》2009年第1期24-27,共4页Journal of Wuhu Institute of Technology

摘　　要：综观全球,社会经济所依赖的资源基础、生态环境已呈现入不敷出的局面。搞好环境会计工作应当是我国环境保护工作体系中的重要一环。经济工作者应当对环境会计的相关概念和我国的现实状况进行分析,探讨在我国现阶段搞好环境会计的重要意义和工作方式,并对我国环境会计的发展提出了合理的建议。The resources and the ecological environment on which the social economy depends has been globally consumed excessively. Environmental accounting should be an important part of our environmental protection system. The worker of economy should analyzes the concepts related to the environment of accounting, discusses the importance of environmental accounting and its working modes, and pushes forward some recommendations about its development.

关 键 词：环境会计 环境信息披露 环境受托责任 环境会计假设 

分 类 号：F235.99[经济管理—会计学]