Discussion of Environmental Accounting
Xiaoyou Zhang
Abstract
Xiaoyou Zhang
Abstract
Environmental accounting is a new area for accounting research integrating ecology, economics and accounting. However, the research in China just starts its initial step. Based on the conception of environment accounting, this paper analyses the current researching situation and problems in this field. Then the author brings forward the ideas in establishing the theoretic system of environmental accounting in China.
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Environmental accounting is a new area for accounting research integrating ecology, economics and accounting. However, the research in China just starts its initial step. Based on the conception of environment accounting, this paper analyses the current researching situation and problems in this field. Then the author brings forward the ideas in establishing the theoretic system of environmental accounting in China.
Key concepts: Environmental accounting, Accounting, China, Environmental full-cost accounting, Field (mathematics), Accounting research, Accounting information system, Positive accounting