Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Journal of Beijing Institute of Technology(Social Sciences Edition)》 2004-05
Add to Favorite Get Latest Update

A Study of Accounting Assumption for the Environment

WEI Su-yan (Beijing Institute of Technology,Beijing 100081)  
Accounting assumption for the environment is a rational inference on indefinite matter . It is a base to set up accounting for the environment theory and method. There are a lot of standpoints about accounting assumption for the environment in the field of accounting theory. This paper argues that because accounting for the environment is a branch of traditional accounting, the assumption should be built on the basis of traditional accounting. It presents six accounting assumptions for the environment.
【Fund】: 北京市自然科学基金资助项目(9022002)。
【CateGory Index】: F230
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 1 Hits
1 Feng Yan(The Financial Settlement Centre of Shaoxing Government Bodies,Shaoxing,Zhejiang,312000);On Environment Accounting[J];Journal of Shaoxing University(Philosophy and Social Sciences Edition);2006-03
【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 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
5 QU Min,WEN Jie,ZONG Pei (An Min Company,The First Research Institute of Ministry of Public Security of China,Beijing 100044,China);Enterprise Performance Assessment of Green Management in Information Society[J];Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition);2009-06
6 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
7 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
8 CHENG Long-yun (School of Accounting Beijing Industrial and Commercial University, Beijing 100037);On Environmental Costing of Enterprises[J];Journal of Beijing Institute of Technology(Social Sciences Edition);2005-01
9 YAO Sheng(School of Management,China University of Mining and Technology,Jiangsu Xuzhou 221116);Life-right Security,Accounting Control and Environmental Regulation[J];Journal of Beijing Institute of Technology(Social Sciences Edition);2011-01
10 FAN Li-hong;On the Measurement of Environmental Cost[J];Commercial Research;2003-06
China Proceedings of conference Full-text Database 5 Hits
1 WANG LING (The Institute of Application for Atomic Energy in Agriculture,Jiangsu Academy of Agricultural Sciences,Jiangsu Nanjing 210014);Thoughts about Problems of Environmental Accounting[A];[C];2007
2 XIE Kun;环境管理会计理论与实务问题浅析[A];[C];2005
3 ;Study on the Relationship between Corporate Financial Situations and the Disclosure of Environmental Accounting——Empirical Data from Public Listed Companies in the Chemical Products Industry in China[A];[C];2007
4 Wan Shouyi & Ju Qiuyun Accounting College, Dongbei Univ. of Finance and Economics, Dalian 116025 The Communist Party's School of Organs under Liaoning Province, Shenyang 110032;Study the Environmental Accounting in Western Corporate from the Perspective of Low-carbon Economy[A];[C];2010
5 XIAO Xu,ZHOU Zhi-fang Business School of Central South University, Changsha 410075, China;Research on Resource Flow Accounting under Recycling Economy: a Theoretical Discussion Framework[A];[C];2008
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved