摘要
环境问题是当今世界人们所关注的一个热点问题 ,同时它也对传统的财务会计理论带来了巨大的冲击 ,促使需要对传统财务会计理论进行重构 。
The environment problems are heatedly concerned by the people in the world nowadays,and have brought tremendous impact on the traditional theory of financial accounting.Thus it is necessary to reestablish the traditional theory of financial accounting and set up a new theory of accounting the theory of environment accounting.
出处
《云南财贸学院学报》
2002年第1期70-73,共4页
Journal of Yunnan Finance and Trade Institute
