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《Journal of Beijing Forestry University(Social Sciences)》 2008-04
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Theoretical Basis of Environmental Accounting in Harmonious Society

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)  
This paper explains the contemporary connotation and contribution of the environmental accounting theory,including the concepts of environmental resources value,economic externality,life cycle,material circulation,social responsibility accounting,and sustainable development.After analyzing the limitation of these theories in the new age,the authors propose the harmonious theory as a new theoretical basis for environmental accounting.Guided by the harmonious theory,the authors designed an econometric model and innovated the concept of enterprise production and management decision-making.The example illustrated a better theoretical support to the development of environmental accounting.
【CateGory Index】: F235
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