This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development...This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.展开更多
This paper submits that the advantages gained by introducing a single currency at the domestic level, applies equally to the economy at the global level. The advantages gained are （1） a reduction of the inflation ra...This paper submits that the advantages gained by introducing a single currency at the domestic level, applies equally to the economy at the global level. The advantages gained are （1） a reduction of the inflation rate to one common rate （if required） amongst all states, （2） a possible reduced interest rate, （3） an expansion in investment, （4） an increase in development and trade due to the removal of uncertainty, （5） the reduction in transaction costs, and （6） the reduction in the cost of capital （Moshirian, 2004, p. 306）. A single global currency has immediate implications in accounting for inflation as it presents an opportunity for the permanent removal of problems associated with accounting for inflation. This paper addresses the phenomenon of inflation and how accounting measurement and valuation associated with inflation is removed by the introduction of a single global currency.展开更多
基金supported by the Key Research Project of Heilongjiang Provincial Bureau of Statistics (Grant No. 2018A07)the Philosophy and Social Science Planning Research Project of Daqing City (Grant No.: DSGB2017112)the Graduate Innovation Research Project of Heilongjiang Bayi Agricultural University (Grant No. YJSCX2017-Y79)
文摘This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.
文摘This paper submits that the advantages gained by introducing a single currency at the domestic level, applies equally to the economy at the global level. The advantages gained are （1） a reduction of the inflation rate to one common rate （if required） amongst all states, （2） a possible reduced interest rate, （3） an expansion in investment, （4） an increase in development and trade due to the removal of uncertainty, （5） the reduction in transaction costs, and （6） the reduction in the cost of capital （Moshirian, 2004, p. 306）. A single global currency has immediate implications in accounting for inflation as it presents an opportunity for the permanent removal of problems associated with accounting for inflation. This paper addresses the phenomenon of inflation and how accounting measurement and valuation associated with inflation is removed by the introduction of a single global currency.
