environmental and resource accounting 中文意思是什麼
environmental and resource accounting
解釋
環境和資源會計- environmental : adj. 1. 環境的，環境產生的。2. 環境藝術的。adv. -ly
- and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
- resource : n. 1. 〈pl. 〉資源；物力，財力。2. 方法，手段；機智，智謀，才略。3. 消遣，娛樂。adj. -ful ,-fully adv.
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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After review these models we choose the economic growth accounting model proposed by barro ( 1999 ) to study the economic development problems, green economic accounting proposed by cairns ( 2000 ) and asheim ( 2000 ) to study environmental pollution and nature resource depletion problems, and computable general equilibrium storm model ( 1997 ) to study the equilibrium problems, combine them and then modify to produce new model
第4章的內容是本文的一個重點。首先我們經濟核算模型和綠色gdp核算模型進行了分析。在模型分析的上，我們選擇了barro （ 1999 ）提出的經濟增長核算模型作為研究經濟發展的經濟模型，結合選擇了cairns （ 2000 ）和asheim （ 2000 ）模型作為綠色gdp核算的基礎模型。 -
At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism
首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
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