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低碳经济下环境会计信息披露问题研究 被引量:15

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摘要 在低碳经济日益受到重视的今天,如何从会计制度层面,乃至法律层面建立健全环境会计信息披露制度,以及解决环境会计信息披露的相关问题具有实践意义。本文对我国现有的环境会计信息披露的现状进行研究的基础上,分别从制度、约束范围及约束力、监管审计、人力资源、社会责任和经济层面进行了多层次的探讨。
作者 张凤元
出处 《中国农业会计》 2012年第3期32-34,共3页 Chinese Agricultural Accounting
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共引文献74

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