| 浅谈交通运输企业运用环境会计问题 |
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| 引用本文： | 王虹,乐菲菲.浅谈交通运输企业运用环境会计问题[J].交通科技与经济,2004,6(4):79-80. |
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| 作者姓名： | 王虹 乐菲菲 |
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| 作者单位： | 济南大学,管理学院,山东,济南,250022 |
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| 摘 要： | 要想实现环境和经济协调持续发展的奋斗目标,就很有必要将环境会计理论运用到交通运输业会计理论体系中。从环境会计兴起与发展谈起,对交通运输企业运用环境会计的必要性、内容及会计信息的披露方式进行了论述。
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| 关 键 词： | 交通运输企业 环境会计 环境成本 环境绩效 |
| 文章编号： | 1008-5696-(2004)04-0079-02 |
| 修稿时间： | 2003年10月26 |
Applying environmental accounting in traffic transportation industries |
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| WANG Hong,LE Fei-fei.Applying environmental accounting in traffic transportation industries[J].Technology & Economy in Areas of Communications,2004,6(4):79-80. |
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| Authors: | WANG Hong LE Fei-fei |
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| Abstract: | To realize the continuity and development of environment and economy, it is neccesary to apply the theory of environmental accounting in the accounting system of traffic transportation industries. Based on their origin and development, discussion is made on the necessity, content and exposure of accounting information for traffic transportation industries applying environmental accounting. |
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| Keywords: | traffic transportation industries environmental accounting environmental cost environmental impact |
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