haku: @indexterm ACCOUNTING SYSTEMS / yhteensä: 196
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| Tekijä: | Wang, Liyan |
| Otsikko: | Environmental cost accounting and environmental accounting system (original in Chinese) |
| Lehti: | Economic Science (c)
1998 : 6, p.53-63 |
| Asiasana: | COST ACCOUNTING ACCOUNTING SYSTEMS ENVIRONMENT |
| Kieli: | chn |
| Tiivistelmä: | In view of some basic issues concerning establishing environmental accountant system in developing countries, this paper makes discussion. The main issues are 1. the issue of environment and environmental accountant, 2. the definition and measure of environmental cost, 3. accountants' handling environmental cost: tracing and distribution, 4. management of environmental cost, 5. environmental audit and international practice. The author thinks that we can draw two points for reference through the discussion on the above issues: One is that the government department responsible for environmental management and enterprise accountants should establish contact. The other is that we should encourage and support studies on environmental accountants and make a feasible plan on research and development. |
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