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Environmental accounting: Theoretical review and research prospects

This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical divi  (本文共14页) 阅读全文>>

《财会月刊》2019年03期
财会月刊

环境会计:理论综述与研究展望

基于生态文明绿色和谐发展观,将经济发展、环境治理与会计研究相结合作为环境会计理论发展的基础,针对国内外环境会计发展的相关理论,运用历史计量研究以及层级划分的方法,系统性地进行理论综述与研究展望。得出结论:国外环境会计的发展聚焦于行业规范的制定、法规政策的解读以及整体...  (本文共8页) 阅读全文>>

《China Journal of Accounting Research》2019年04期
China Journal of Accounting Research

Unconditional conservatism under the Chinese version of IFRS

This study explores the level of unconditional conservatism(UNCC) in accounting after China's convergence with International Financial Reporting Standards(IFRS). Using the intercept of the Basu(1997) model, an overall reduction is found in UNCC under the Chines...  (本文共15页) 阅读全文>>

《China Today》2016年11期
China Today

Economy

China's Record High Direct Investment in the U.S.At around US$8 billion,China's direct investment in the U.S.hit a record high in 2015,accounting for 5.5 perc...  (本文共1页)

《青春岁月》2017年05期
青春岁月

中西会计体系伦理对比初探(英文)

This paper sets out to examine the ethics of Chinese and western accounting systems via a contrastive approach. Three dimensions are introduced, goo...  (本文共2页)

《ChinAfrica》2017年10期
ChinAfrica

Media Watch

HIGH EXPECTATIONS ON CIRCUIT COURT Caixin Weekly September 4 According to the Supreme People’s Court(SPC),a total of 15,400 trials took pla...  (本文共1页)

《Sciences in Cold and Arid Regions》2016年02期
Sciences in Cold and Arid Regions

The evolution and enlightenment of water resources accounting from accounts to balance sheet

The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders' of-office auditing system about natural resources assets. Water is one of the most essential nature resou...  (本文共7页) 阅读全文>>