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ji yu san wei mo xing de wu zuo zhi li hui ji xin xi pi lu tan xi
Author(s): 
Pages: 49-56
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  三维模型雾霾治理会计信息披露“长株潭”环境会计;
Abstract: 结合"长株潭"雾霾的形成机理,以物质流成本会计理论、生命周期评价理论及价值链理论为基础,构建"企业/长株潭的物质流—价值流—组织"三维模型和"企业/长株潭"PM2.5的排放指标体系,并提出基于价值链的雾霾计量法和基于三维模型的雾霾治理会计信息披露法,能够清晰地反映出雾霾治理相关会计信息,为企业的资源节约及环境负荷降低提供详细数据与信息支持,从而提升雾霾治理会计信息的决策有用性。
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