Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Environmental Science and Management》 2007-03
Add to Favorite Get Latest Update

Application of Environmental Accounting in Financial Analysis of Environmental Protection Project

Liu Yun (Yichang Environmentai Detect Station,Yichang 443000,China)  
Environmental accounting is the theoretical basis of economic evaluation of environmental protection.As a new branch of accountancy,it studies the relationship between economic development and environment resources,calculating and re- cording the costs of environmental pollution as well as environmental control,prevention,exploitation and utilization,evaluating and reporting the benefits gained in corporation's business operation and making combined evaluation of effects of environmental a- chievements and activities on financial outturn.Taking the sewage treatment project of an iron and steel company as an example, this paper introduces the basic methods of environmental accounting for financial analysis of environmental items,which may be referenced in financial evaluation of the same kind projects.Simple and practical,it has a definite purpose to make cost and bene- fit analysis of environmental project by environmental accounting and is of great value for practical purposes.
【Fund】: 全国土壤环境质量调查监测试点项目
【CateGory Index】: F235
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【References】
Chinese Journal Full-text Database 2 Hits
1 LIU Gen-xia(Henan Institute of Engineering,Zhengzhou 451191,China);The Financial Assessment of Investment Projects in Consideration of Environmental Impact[J];Journal of Henan Institute of Engineering(Social Science Edition);2008-01
2 HUA Jun(Xishan District Environmental Protection Bureau,Wuxi,Jiangsu 214101,China);Brief Discourse of Environmental Accounting under the Conditions of Low-Carbon Economy[J];Pollution Control Technology;2013-01
【Co-citations】
Chinese Journal Full-text Database 3 Hits
1 SHI Jiang-hong Hunan Mmentallurgical Plan and Design Institute, Changsha 410007, China;ECONOMY ESTIMATION OF ENVIONMENTAL PROTECTION ITEM BY ENVIRONMENTAL ACCOUNTING[J];Hunan Metallurgy;2004-03
2 MAO Xin-ying(Tourism College of Zhejiang,Hangzhou 311231,China);Research on the Green Accounting Implementation in China[J];Journal of Tourism College of Zhejiang;2009-02
3 Wang Laishun (Inner Mongolia Finance and Economics School,Inner Mongolia,Hohhot,010011);An Analysis of the Necessity and Feasibility of Establishing Environment Accounting[J];Journal of Inner Mongolia Finance and Economics College;2009-06
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LI Wen-yan1,TIAN Zhi-wei2(1.China Electric Power Research Institute,Beijing 100192,P.R.China;2.School of Economics and Management,Beijing Forestry University,100083,P.R.China);Theoretical Basis of Environmental Accounting in Harmonious Society[J];Journal of Beijing Forestry University(Social Sciences);2008-04
2 WEI Su-yan(School of Management and Economics Beijing Institute of Technology,Beijing 100081);Elements of Environmental Accounting[J];Journal of Beijing Institute of Technology(Social Sciences Edition);2005-01
3 JIA Yan-yan (College of Construction and Real Estate Management, Chongqing University, Chongqing 400044,China);Research on Evaluating Indicator System for Environmental Performance[J];Journal of Chongqing Institute of Technology;2004-02
4 DENG Xiao*Myang (Accounting School of Hunan University, Hunan Changsha,China,410079);Basic Methods Accounting for Business Combinationsand the Related Comparative Analysis[J];The Study of Finance and Economics;2001-01
5 Xu Lifei An Mingying (Inner Mongolia Financial and Economic college, Hohhot, Inner Mongolia 010050) (The brunch of bank of china, Elunchun, Inner Mongolia 0165450);The Construction of Environmental Financial Analysis Indexes based on Recycles Economic Theory[J];Communication of Finance and Accounting(Academy Version);2007-09
6 FENG Li-xia, CHEN Yi(School of Management, Changsha University of Science and Technology, Changsha, Hunan 410077, China);On the Perfection of the Index System for the Performance Evaluation of the Construction Project of Enterprises[J];Journal of Changsha University of Electric Power;2005-01
7 ZHANGTing-quan(Liaoning University of Petroleum & Chemical Technology, Fushun Liaoning 113001,P.R.China);Multi-Plan Project Selection Method[J];;2005-01
8 MA Li-ying(Management Department of Minjiang University,Fuzhou Fujian 350108);An Innovation of Financial Analysis System Based on Environment Accounting[J];Journal of Minjiang University;2007-06
9 Gu Yang; Shen Yongshun;Establishment and Selection of Environmental Management Indicators[J];ENVIRONMENT HERALD;1998-06
10 SHI Jiang-hong Hunan Mmentallurgical Plan and Design Institute, Changsha 410007, China;ECONOMY ESTIMATION OF ENVIONMENTAL PROTECTION ITEM BY ENVIRONMENTAL ACCOUNTING[J];Hunan Metallurgy;2004-03
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved