论文部分内容阅读
根据语境的不同,Ecological Accounting可以被翻译为生态会计、生态核算(或生态统计)、生命周期评价(LCA,life cycle analysis)以及某些环境信息处理方法等。当前理论界对生态会计的研究主要集中以下几个方面:生态会计是如何产生的?什么是生态会计?西方国家对生态会计的研究集中在哪些方面?生态会计的理论框架有哪些?我国是否需要建立生态会计?所有这些都是在研究生态会计时必须弄清楚的基本理论问题。
According to different context, Ecological Accounting can be translated into ecological accounting, ecological accounting (or ecological statistics), life cycle analysis (LCA) and some environmental information processing methods. At present, the theoretical circles mainly focus on the following aspects of the study of ecological accounting: how ecological accounting is produced, what is ecological accounting, what are the research focuses on ecological accounting in western countries, what is the theoretical framework of ecological accounting, and whether China needs Establishing Ecological Accounting? All of these are fundamental theoretical questions that must be clarified when studying ecological accounting.