宏观环境会计核算体系框架构想  

Accounting System Framework of the Macro-environment Concept

作　　者：杨世忠[1] 曹梅梅[1] 

机构地区：[1]首都经济贸易大学,100070

出　　处：《会计研究》2010年第8期9-15,共7页Accounting Research

摘　　要：本文论述了我国建立宏观环境会计的必要性,在分析宏观环境会计核算相关问题的基础上,从宏观管理角度,提出了宏观环境会计核算体系的构想,即建立一个能反映国家或地方资源环境状况、反映剔除了资源环境因素的经济发展状况、有助于实现社会经济可持续发展的宏观环境会计框架。This paper discusses the necessity of macro-environment accounting establishment.On the basis of accounting-related issues,from the macro-management point of view,we put forward the framework of macroeconomic environment accounting system,whick can reflect a national or local resources and environment,reflect the exclusion of resources and environmental factors,economic development,and help to achieve sustainable socio-economic development of the macro-environmental accounting framework.

关 键 词：环境 宏观环境会计 报告 

分 类 号：F235[经济管理—会计学]