| 绿色会计探微 |
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| 引用本文： | 龙凌云. 绿色会计探微[J]. 科学技术与工程, 2007, 7(7): 1508-1510 |
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| 作者姓名： | 龙凌云 |
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| 作者单位： | 浙江省台州学院计财处,临海,317000 |
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| 摘 要： | 探讨了绿色会计的核算对象、核算方法、信息披露以及绿色会计要素的确认，及与资源环境的关系。
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| 关 键 词： | 绿色会计 核算体系 会计要素 |
| 文章编号： | 1671-1819(2007)07-1508-03 |
| 收稿时间： | 2006-11-20 |
| 修稿时间： | 2006-11-20 |
Thinking about Green Accounting |
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| LONG Lin-yun. Thinking about Green Accounting[J]. Science Technology and Engineering, 2007, 7(7): 1508-1510 |
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| Authors: | LONG Lin-yun |
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| Abstract: | Green accounting including green asset, green liabilities, green owners rights and interests, green expenses and green revenue, and six measuring methods for green accounting including actual cost, opportunity cost, marginal cost, human capital, change in productivity and spending in prevention, are proposed. |
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| Keywords: | green accounting factors of green accounting measurement of green accounting |
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