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目前,关于环境会计的理论研究尚处于探索阶段,特别是对于企业环境会计要素的计量在理论和实践中未能够取得突破性进展。本文简要分析了环境会计要素计量的特殊性,重点研究了企业环境会计中的资产、费用、收益等会计要素计量的具体方法。
At present, the theoretical research on environmental accounting is still in the exploratory stage, especially for the measurement of corporate environmental accounting elements in theory and practice can not make a breakthrough. This article briefly analyzes the particularity of the measurement of environmental accounting elements and focuses on the specific methods of measurement of the accounting elements such as assets, expenses and benefits in enterprise environmental accounting.