期刊信息
- 刊名： 河北师范大学学报（哲学社会科学版）Journal of Hebei Normal University (Philosophy and Social Sciences Edition)
- 主办： 河北师范大学
- ISSN： 1000-5587
- CN： 13-1029/C
- 该刊被以下数据库收录：
- AMI综合评价（A刊）核心期刊
- RCCSE中国核心学术期刊
- 中国期刊方阵入选期刊
- 全国百强社会科学学报
- 中国人民大学“复印报刊资料”重要转载来源期刊
A study on environmental accounting
摘要/Abstract
摘要：
环境会计是环境科学与会计学科交叉渗透而形成的应用性学科,是一门新兴的会计分支。当前尽快丰富和完善中国环境会计十分必要,应当加强理论研究,充实相关法规,注重环境审计方面研究,新的会计准则中应加入环境会计的内容。
Abstract：
Environmental accounting is an applied subject established with intersection of accounting and environmental science.It is absolutely necessary to enrich and improve China's environmental accounting in the earlest possible time with theoretical study and consolidation of the laws concerned.The new requirements of accounting should include the norm of environmental accounting.