我国实行绿色会计的几点思考  

Few Thinkings of the Green Accounting Carried out in China

作　　者：吕建珍[1] 王义华[2] 

机构地区：[1]石家庄经济学院财务处,河北石家庄050031 [2]山东建筑工程学院,山东青岛250100

出　　处：《石家庄经济学院学报》2002年第1期87-90,共4页Journal of Shijiazhuang University of Economics

摘　　要：21世纪 ,在可持续发展的主导方针下 ,绿色会计成为一个热点研究问题。我国引入绿色会计势在必行。本文结合我国经济、环境的状况 ,对绿色会计的会计理念、会计计量、会计目标、信息披露进行分析 ,并提出了相应的解决方法和建议。In 21st century, under the leading policy of the smooth and sustainable development,green accounting is becoming a hot point of study.It is essential for our country to introduce green accounting This paper,referring to the economical and environmental situation of our country, focuses on analyzing the accounting conceptions、accounting measure,accounting objective and information discovery, at the same time it puts forward the relative solutions and recommendations

关 键 词：绿色会计 中国 会计理念 会计计量 会计目标 信息披露 

分 类 号：F233.2[经济管理—会计学]