因此,环境成本的研究是环境会计研究的基础。
So the study on environmental cost is the basis of the research on environmental accounting.
但我国环境会计研究还相对较为落后,实务方面更是进度缓慢。
However, studies of environmental accounting is relatively more backward areas of practice is slow.
文章最后一章对全文进行了总结,并对我国的环境会计研究进行了展望。
In the last chapter, we summed up the whole thesis, and gave study prospect of environmental accounting in our country.
企业的环境会计信息披露作为环境会计研究的切入点,也一再受到人们的普遍关注。
As the cutting point of environmental accounting study, the enterprise environmental accounting information disclosure attracts our attention.
与此同时,环境会计研究又需要多个学科知识的融合,当前对其深入研究的困难较大。
Meanwhile, the environmental accountant studies the integration needing a lot of discipline knowledge again, relatively great to the difficulty that its further investigates at present.
我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。
The key problem in the study of the environment accounting of our enterprises is the method of measure subject sys.
而环境成本又是环境会计学中最基本的问题,因此,环境成本的研究是环境会计研究的基础。
Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.
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.
环境会计正是基于当前环境问题展开的一个新的研究课题。
Environment accounting is a new research subject which bases on the present environmental problems.
因此,在对新兴的环境会计进行研究时应该将环境会计信息披露作为首要问题。
So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.
鉴于此,本文对国内外环境会计的研究情况进行较为全面的回顾与评述,并提出了相应的学术展望。
In view of this, the thesis carries on a more comprehensive review and the summarization to the research situation in Environmental Accounting, and proposes the corresponding academic forecast.
本文研究的是有关中国宏观经济法律环境对会计体系的影响。
This paper is about the impact of macroeconomics and legislation environment in China on the accounting system.
从总体上看,我国环境会计还处于基础理论阶段,研究内容缺乏系统性,研究成果尚欠实践指导性。
As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance.
环境是会计研究的逻辑起点。
The environment is the logical basis of the study of accounting.
目前,环境会计计量问题已成为我国研究的重点。
At present, the question of environment accountant measure has to become the key research point in our country.
本文是作者在研究环境会计的过程中对挑选的两个难点问题予以关注。
This article concerns on two difficult issues, which picked out when I have research on environmental accounting.
会计环境是会计理论与实务生长的土壤,对会计环境的研究是会计研究的起点。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
基于此,本文对环境会计的信息披露进行研究。
Based on this, we choose the paper industry's environmental accounting information disclosure research.
环境负债问题的研究已经引起会计界的关注。
The problem of environmental debt has drawn much attention from the accounting circle.
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.
环境变化必将引起会计理论研究的变化。
Of which theory researches change along with different situation.
结合营改增的一些相关政策,从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
现在环境会计仍有很多的细节尚在讨论中,它能否在中国广泛地实施,则要进一步进行研究和探讨。
Now there are still many discussions on details for environmental accounting. Whether it can widely be adopted, further researches and studies have to be needed.
从世界范围看,环境会计的研究正处于起步阶段,对环境保护成本的研究更是少之又少。
In the view of the whole world, the research of the environmental accountancy is on its infancy, and the research of the environmental protective cost is much less.
环境会计是当前会计研究的热点之一,而环境成本又是环境会计学中最基本的问题。
The topic of environment is among the hot issues in accounting nowadays, environmental cost is the basic concept of environmental accounting.
作为理论基础,首先从对环境会计理论结构的研究入手,逐步将范围集中于环境会计信息披露研究。
Starting with research on the environment accounting theoretical structure, then focuses on the theory of environmental accounting information disclosure.
第二章我国环境负债会计研究的理论基础。
Chapter 2 The Theorial Basis of Corporate Environmental Liabilities Study.
第二章我国环境负债会计研究的理论基础。
Chapter 2 The Theorial Basis of Corporate Environmental Liabilities Study.
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