环境会计是环境科学与会计学科交叉渗透而形成的应用学科,它与现代会计有相同或相似之处,同时也具有自身的特殊性。
Green accounting, as an applied course that is created through infiltration between green science and accounting science, has similarities and differences with modern accounting science.
最后,文中采用个案分析的形式,对前述理论进行了应用验证,试图实现将设计的环境会计制度纳入实务应用领域的目标。
In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
在分析了现有的管理会计应用环境分析模式的基础上,运用系统论的基本原理建立了一个新的管理会计应用环境研究模型。
After analyzing the current analysis models of the application environment of management accounting, a new analysis model is set up on the basic principles of the system theory.
稳健性原则的应用由财务会计所依存的会计环境所决定,也是使用会计信息的利益关系人的要求,同时也被财务会计自身特点所制约。
The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.
环境成本作为环境会计的核心内容,只有解决环境成本的核算方法,才能进一步的深化环境会计研究和环境会计方法的推广应用。
Environment cost is the core content of environment accounting. Only by solving the accounting method of environment cost, can be achieved the application of environment accountancy research.
我国企业在环境成本核算上尚缺乏规范,应用方面也存在局限,需要建立相关的会计规范,转变观念,构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
我国企业在环境成本核算上尚缺乏规范,应用方面也存在局限,需要建立相关的会计规范,转变观念,构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
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