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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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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 Zhao Hechun Zhang Kuaihua (College of Econ.& Manag.North China Univ. of Tech,100041,Beijing,China);Nature and Approaches of Environment Accounting Measuremnet[J];Journal of North China University of Technology;2000-04
2 Liu Yongxiang He Hua (College of Econ. & Manag., North China Univ. of Tech., 100041, Beijing, China);Some Theoretical Problems in Environmental Accounting Research[J];Journal of North China University of Technology;2001-04
3 Liu Mingdi 1,Yang Xudong 21.College of Economics and Management,Beijing Forestry University,100083,P.R.China; 2.State Forestry Administrtion, 100714,P.R.China;Review on Accounting Study of Forest Resource Assets[J];Journal of Beijing Forestry Unversity (Social Sciences);2002-01
4 Ma Jian-wei1,2,He Yu-run1 & Xiao Ping1(1.Accounting School,Beijing Technology and Business University,Beijing 100048,China; 2.Research Institute for Fiscal Science,Ministry of Finance,P.R.China,Beijing,100820,China);Probe into Information Disclosure of Enterprise Environmental Accounting[J];Journal of Beijing Technology and Business University(Social Science);2008-05
5 WEI Su yan XIAO Shu fang (Beijing Institute of Technology, Beijing:100081);Problems of the Information Exposure in Environment Accounting[J];Journal of Beijing Institute of Technology(Social Sciences Edition);2002-01
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9 LI Ming hui (Department of Accounting,Xiamen University,Xiamen 361005,China);On Voluntary Disclosure[J];Collected Essays on Finance and Economics;2001-04
10 Ye Chengang Jin Hui (International business schod of university of International business & Economics, Beijing 10029) (Graduate School of China Uninersity of Geosciences, Wuhen, Hubei 430074);A Discussion on the Development Tendency of Chinese Environment Accounting[J];Journal of Communication of Finance and Accounting;2005-06
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1 XIE Kun;环境管理会计理论与实务问题浅析[A];[C];2005
【Co-references】
Chinese Journal Full-text Database 1 Hits
1 Chen Yuan-hua,Li Shan-mei(School of Humanities and Economic Management,China University of Geosciences,Beijing 100083,China);Study on Environmental Account with Environmental Costs and Benefits[J];Taxation and Economy;2009-01
【Secondary Citations】
Chinese Journal Full-text Database 3 Hits
1 Xia Lijun Zhu Jihong( Department of Finance and Economics, Changsha College of Electric Power, Changsha 410077 );The study on the environmental accounting under sustainable development framework[J];The Theory and Practice of Finance and Economics;2003-02
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