| 张彩平,阳秋林①.循环经济会计基本理论构建研究[J].,2009,10(3):23-25 |
| 循环经济会计基本理论构建研究 |
| Research on the Basic Theories of Circular Economy Accounting |
| 投稿时间：2009-05-12 |
| DOI： |
| 中文关键词: 循环经济会计 基本理论 构建 |
| English Keywords:circular economy accounting basic theory construct |
| Fund Project: |
|
| 摘要点击次数: 714 |
| 全文下载次数: 699 |
| 中文摘要: |
| 循环经济发展需要会计提供价值信息支撑，由此产生了循环经济会计。循环经济会计作为会计的分支学科，其发展离不开基本理论的指导，因此循环经济会计基本理论的构建非常必要。文章首先阐述了循环经济会计的产生和发展，然后分析了基本理论构建的重要意义，最后系统研究了循环经济会计的基本理论，如循环经济会计的本质、目标、对象、基本前提、基本原则等具体内容。 |
| English Summary: |
| The development of circular economy needs accounting to provide valuable information, which leads to the appearance of circular economy accounting. As the branch of accounting, circular economy accounting development needs theoretical guidance. Therefore, it is necessary to construct the basic theories of circular economy accounting. This paper studies development of circular economy, then analyzes the significant meanings of the basic theories. At last ,the paper systematically researches the basic theories of the circular economy, such as the essence, objective, object, basic premise, basic principles. |
| 查看全文 查看/发表评论 下载PDF阅读器 |
|
| 关闭 |
|
|
|