摘要
绿色会计是分析环境绩效以及环境活动对企业财务成果影响的一门新兴学科。目前绿色会计在我国的实施具有一定的必要性,因此,应该针对如何更好地实施绿色会计进行诸多方面的思考。
Green accounting is a newly-born subject that analyzes the environmental effectiveness and the effect of the environmental activities on the enterprise's financial results. At present, it is of some necessity to implement green accounting. Therefore, thoughts of various kinds should be paid to how to implement this accounting.
出处
《宝鸡文理学院学报(社会科学版)》
2004年第4期93-94,共2页
Journal of Baoji University of Arts and Sciences:Social Science Edition
关键词
绿色会计
经济
生态环境
green accounting
economy
ecological environment