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《Journal of Beijing Institute of Technology(Social Sciences Edition)》 2005-01
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Elements of Environmental Accounting

WEI Su-yan(School of Management and Economics Beijing Institute of Technology,Beijing 100081)  
Accounting element in environment, the content of accounting and supervision in environmental accounting, is the basic frame to disclosure accounting information for the environment . The division and the concrete content of accounting element in environment depend on the objective of accounting. There are five accounting elements in environment: environmental assets, environmental debt, environmental rights, environmental income and environmental expenditure. This paper also states the definitions and the contents of each accounting element in environment.
【Fund】: 北京市自然科学基金资助项目 项目号:9022002
【CateGory Index】: F230
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【Co-citations】
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