| 绿色会计核算研究 |
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| 引用本文： | 范小英,蒋雅,蒋宏国.绿色会计核算研究[J].绿色科技,2012(2):189-191. |
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| 作者姓名： | 范小英 蒋雅 蒋宏国 |
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| 作者单位： | 湖南永州市冷水滩区珊瑚信用社;长沙环境保护职业技术学院;湖南省永州市环保局 |
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| 摘 要： | 通过对资源特性的研究,提出了绿色会计核算的理论基础——资源价值理论,运用该理论,从自然资源价值核算、自然资源损耗核算、环境保护支出核算、环境保护收益核算、环境影响类核算等方面对绿色会计核算体系进行了探讨,以期推动绿色会计的发展。
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| 关 键 词： | 资源 价值 理论 绿色会计 核算 |
Study on Calculation of Green Accounting |
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| Fan Xiaoying,Jiang Ya,Jiang Hongguo.Study on Calculation of Green Accounting[J].LVSE DASHIJIU,2012(2):189-191. |
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| Authors: | Fan Xiaoying Jiang Ya Jiang Hongguo |
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| Institution: | 1.Yongzhou Lengshuitan District Shanhu Credit Cooperative, Hunan Province,Yongzhou 425002, China;2.Changsha Environmental Vocational and Technical College, Changsha 410004, China; 3.Yongzhou Environmental Protection Bureau, Yongzhou 425002, China) |
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| Abstract: | This paper proposes the resource value theory which is the theoretical basis of green accounting calculation,by studying the characters of natural resources.In order to promote the development of green accounting, the paper studies the calculating system of green accounting from the aspects of calculation of natural resources, calculation of natural resources loss, calculation of environmental protection spending, calculation of environmental protection benefits, and calculation of environmental impact,etc. |
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| Keywords: | natural resources values theory green accounting calculation |
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