摘要
"环境会计是从报导和计量企业、事业机关单位社会活动对环境的管理和影响情况的活动。它可以指导和调配最佳经济资源,使社会效益得到提高。环境会计是绿色经营的组成部分,企业在可持续发展战略下,倡导"绿色经营"的理念。笔者简析了环境会计的概况和环境会计的作用,提出了环境会计在企业会计核算中的具体应用。
The environmental accounting can deploy the best economic resources to improve the social benefit.The environment accounting is the organizational part of green operation ot business, which can promote enterprise＇ s idea of green operation. The paper analyzes the general situation and the role of environmental accounting and provides how to apply the environmental accounting in the enterprise accounting.
作者
周淑芬
ZHOU Shu-fen(College of Economic Management, Yinyu University, Xinyu, 338000 Chin)
出处
《乌鲁木齐职业大学学报》
2017年第2期17-19,共3页
Journal of Urumqi Vocational University
关键词
环境会计
企业
会计核算
保护
应用
运营
经济
environmental accounting
enterprise
financial accounting
protection
application
operation
economics
