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现代社会可持续发展战略和人类环境意识的强化 ,导致环境会计的创立、发展和应用 ,环境会计理论框架体系的确立是环境会计实务的理论指导 ,环境会计实务必须有充分的核算内容和要素以及环境信息的披露。
The sustainable development strategy of modern society and the enhancement of human environmental awareness lead to the establishment, development and application of environmental accounting. The establishment of the theoretical framework of environmental accounting theory is the theoretical guidance of environmental accounting practice. The environmental accounting practice must have sufficient accounting content and elements as well as Disclosure of environmental information.