摘要
从可持续发展的基本理论和基本方法出发,阐述在可持续发展理论指导下建立环境会计核算体系的重要性,以及在指标体系建立过程中应遵循的原则和采用的核算方法,提出应尽快在现实生活中应用环境会计核算体系,促进社会经济的可持续发展。
It's important to develop an index method for environmental account under the guidance of sustainable developing theory. We should follow some basic rules in developing the index methods and use some account techniques. We should apply these index methods to accelerate the development of social economy.
出处
《福建农林大学学报(哲学社会科学版)》
2003年第2期41-43,共3页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词
可持续发展
环境会计
核算体系
sustainable development
environmental account
account index