本文關(guān)鍵詞：淺析環(huán)境會(huì)計(jì)要素的計(jì)量方法　出處：《時(shí)代金融》2016年20期 　論文類型：期刊論文

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【摘要】：環(huán)境會(huì)計(jì)是一門新興的學(xué)科,能夠有效評(píng)價(jià)環(huán)境效益以及環(huán)境活動(dòng)對(duì)企業(yè)財(cái)務(wù)業(yè)績(jī)的影響。環(huán)境會(huì)計(jì)在傳統(tǒng)會(huì)計(jì)的基礎(chǔ)上,能夠針對(duì)性的核算環(huán)境資源給企業(yè)帶來的收入與支出。雖然環(huán)境會(huì)計(jì)是核算企業(yè)經(jīng)濟(jì)運(yùn)營(yíng)的一種方法,但其誕生和發(fā)展本質(zhì)的目的卻是為了保護(hù)和改善環(huán)境。本文主要探討環(huán)境會(huì)計(jì)中要素的計(jì)量方法。
[Abstract]:Environmental accounting is a new subject, which can effectively evaluate the impact of environmental benefits and environmental activities on the financial performance of the enterprise. On the basis of traditional accounting, environmental accounting can account for the income and expenditure of the environmental resources to the enterprise. Although environmental accounting is a method to calculate the economic operation of an enterprise, the purpose of its birth and development is to protect and improve the environment. This paper mainly discusses the measurement methods of the elements in environmental accounting.
【作者單位】： 云南大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號(hào)】：F275;X196
【正文快照】： 環(huán)境會(huì)計(jì)中計(jì)量方法有很多,而比較流行通用的計(jì)量方法分為兩大類,每個(gè)大類包含四種方法,以下我們依次來介紹。一、直接市場(chǎng)價(jià)值法直接市場(chǎng)價(jià)值法又稱生產(chǎn)率法。根據(jù)產(chǎn)品的市場(chǎng)價(jià)格的變化來評(píng)估測(cè)算企業(yè)因日常經(jīng)營(yíng)生產(chǎn)所帶來的環(huán)境質(zhì)量的變化。在這種方法中把環(huán)境因素當(dāng)做是生，

本文編號(hào)：1344500