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我国有关环境会计以及环境会计成本的研究始于20世纪90年代,虽然我国关于这方面的研究仍然处于初始探索阶段,但是经过近二十年的发展,已经取得了一定的成果,因此有必要对环境会计成本的研究情况进行回顾和总结,主要包括国内外专家学者的研究成果和相关国家政策,在此基础上探索我国环境会计未来的发展方向和研究重点。
The research on environmental accounting and environmental accounting cost in our country started in the 1990s. Although our country’s research in this area is still in the initial exploration stage, after some two decades of development, some achievements have been made. Therefore, Environmental accounting cost research review and summary, including domestic and foreign experts and scholars research results and related national policies, on the basis of this study to explore China’s environmental accounting future direction of development and research priorities.