發(fā)布時間：2018-03-13 14:09

  本文選題：歐洲評估準則　切入點：綠色評估　出處：《財會月刊》2013年20期 　論文類型：期刊論文

【摘要】：針對全球氣候變化,資源日漸匱乏,碳排放等一系列的環(huán)境問題,歐洲評估師協(xié)會聯(lián)合會制定了新版《歐洲評估準則》(第七版),新版準則就如何對資源的可持續(xù)性進行綠色評估作了詳細的闡述。本文簡要介紹了新版《歐洲評估準則》(第七版),并就其中的綠色評估做了詳盡的闡述,最后指出其對構(gòu)建我國綠色評估準則的示范效應(yīng)。
[Abstract]:In response to a series of environmental problems such as global climate change, increasing scarcity of resources and carbon emissions, The European Federation of Appraisers Associations has developed a new version of the European Assessment guidelines (version 7th), which describes in detail how to conduct a green assessment of the sustainability of resources. This paper briefly introduces the new version of the European Assessment. "guidelines" (version 7th) and detailed description of the green assessment therein, Finally, it points out its demonstration effect on the construction of green evaluation standards in China.
【作者單位】： 浙江財經(jīng)大學會計學院;
【分類號】：F233
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本文編號：1606714