环境会计计量

环境会计计量和报告中若干问题的研究

Some Issues on Environment Accounting On Measuring and Report of Environmental Accounting

环境会计计量基本理论与计量模式的研究

Research on Measurement Theory and Model of Environmental Accounting

机会成本、边际成本、替代成本成为环境会计计量的主要基础；

Opportunity cost , marginal cost and substitution cost are its principal basis .

环境会计计量困难是制约环境会计推行的关键。

The difficulty of measurement is the key of the environmental accounting application .

环境会计计量模式初探

The measure pattern research of Environmental accountant

调查分析法、费用效益分析法、保护费用法、恢复费用法、影子价格法、政府认定法、法院裁决法、数学模型法、文字表述法、历史成本法等成为环境会计计量的方法。

The approaches used are : investigation-analysis , expense-efficiency analysis , protection expense , recovery expense , shadow price , government recognition , court ruling , mathematical model , verbal expression , historical cost etc.

论环境会计要素计量理论与方法

Reflections on the theory and ways of enviromental accounting elements measurements

环境会计的计量与报告研究

Research on Measurement and Report of Environmental Accounting

而外部因素主要是会计计量的外部经济环境、会计计量技术手段的发展水平和会计人员的整体职业素质。

The external factors are mainly external economic environment , the development of accounting measurement techniques and the overall level of professional quality .

社会环境是构建会计计量理论结构的逻辑起点。

Social environment is the logical start point of constructing the theory of accounting measurement .

针对文章第三部分对于环境会计确认、计量及会计报告所提出的不足之处，在这部分均提出了具体的解决方案。

In the third part of the article for the deficiency of the environmental accounting recognition and measurement , accounting and accounting reports put forward the solutions in this part .

第四部分，环境会计的确认和计量。

The third part is the basic theory of environment accounting .

此外从环境会计的确认、计量等方面进行说明环境会计的处理程序。

In addition , this paper from environmental accounting recognition , measurement and other aspects of the environment illustrate the accounting processes .

定量分析与定性分析相结合的方法：环境会计的确认、计量及会计报告均离不开定量分析的内容，环境核算就是要把环境会计的基本内容以货币计量的方式进行定量的分析。

Second , quantitative analysis and qualitative analysis : the environmental accounting measurement confirmation , accounting treatment and accounting report all cannot leave the content of the quantitative analysis , accounting system construction is to put the basic content of environmental accounting in monetary measurement way of quantitative analysis .

第二部分为环境会计的核算内容，主要是针对环境会计的确认、计量以及披露的相关内容进行初步的探讨。

The second part is the content of environmental accounting , this paper is preliminarily discussed about the related affirm , measure and publish of environmental accounting .

我国企业环境会计体系的主要内容包括环境会计目标、环境会计假设、环境会计确认与计量以及环境会计信息披露。

The enterprises ' environmental accounting system in our country contains environmental accounting target , environmental accounting assumptions , environmental accounting recognition and measurement and environmental accounting information disclosure .

就环境会计将自然资源和环境状况纳入会计核算的有关问题进行探讨，重点讨论了环境会计的对象、计量、反映及报表披露等问题。

In this paper , the problems of bringing natural resources and environmental condition into accounting are discussed and lay emphasis on object measurement , imaging and disclosure in accounting report of environmental accounting .

经历了三十多年的发展，环境会计学的研究虽然在很多方面取得了成果，但是有关环境会计的诸多问题，包括环境会计要素确认、计量方法等仍存在着颇多的争议。

Although the research of Environmental Accounting has gained notable achievement in many aspects , there are still a great deal of different views on the related problems of Environmental Accounting .