标题:Study on Accounting System of Evaluation of Environmental Resource Based on Strategy of Green Economy
作者:Li, Enzhu; Wei, Lianbo; Liu, Changlin
通讯作者:Li, E
作者机构:[Li, Enzhu] Shandong Univ Finance, Sch Accounting, Jinan 250014, Peoples R China.; [Wei, Lianbo] Weishan Cuizhuang Coal Mine Co Ltd, Weishan 277606, 更多
会议名称:International Conference of Environment Materials and Environment Management
会议日期:JUL 24-25, 2010
来源:ENVIRONMENT MATERIALS AND ENVIRONMENT MANAGEMENT PTS 1-3
出版年:2010
卷:113-116
页码:1533-1536
DOI:10.4028/www.scientific.net/AMR.113-116.1533
关键词:accounting; evaluation; environmental resource; green economy
摘要:With the method of theoretical analysis, this paper illustrates the characteristics of new accounting system in green economy systematically. According to the internal demand of this strategy of green economy, the author proposed some improvements for new accounting system that would be suitable for the strategy of developing green economy. These improvements include constructing new form for report of accounting information, setting the selated standards of sccounting and introducing the evaluation system with a method of Data Envelopment Analysis based on data of accounting for resources invested in environmental protection of every high pollution enterprise to evaluate the economic effectiveness or risk level. The purpose of these opinions will be references for the developments of green economy, theory of accounting and management of environmental resources invested.
收录类别:CPCI-S;EI
资源类型:会议论文
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