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wo guo mei kuang qi ye huan jing bu chang hui ji he suan zhi gui fan
Author(s): 
Pages: 45-48
Year: Issue:  12
Journal: Finance and Accounting Monthly

Keyword:  煤矿企业生态环境补偿会计处理;
Abstract: 生态环境补偿是指对生态环境产生的破坏或不良影响进行补偿,以及对环境资源由于现在的使用而放弃的未来价值进行补偿。本文基于生态环境补偿机制,对生态环境补偿成本、生态补偿负债的确认、计量、报告和披露的会计规范性进行了探讨。
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