文章基本信息

标题：ACCOUNTANCY REFLECTION OF ENVIRONMENT INFORMATION REGARDING THE ENERGY SECTOR
本地全文：下载
作者：Lucean MIHALCEA ; Andreea-Diana CRETU ; Corina-Ionela BÎLDIGĂU 等
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2014
语种：English
出版社：Dunarea de Jos University of Galati
摘要：Natural resources,especially energetical ones,have continuously influenced the evolution of human society,including the economical developement,and so the problem of their deficiency and their limited character is a problem of major interest for the human kind in their quest to find the balance betwen the need of economical expansion and the environment protection. The purpose of this paper work is to show the importancy of energy eficiency by asuming two main action directions: to encrease the quantity of renewable energy and to emprove the energetical efficiency. After the researches we made,we brought in attention the main mechanisms used in the insurance of sustainability security and competitiveness of the energy sector. These practices the objectives of the sustainable development principle,exemplified from accountancy point of view through a new instrument in the economical theory: environmental accountancy which ensures the background regarding the recognition,evaluation and presentation of environment information.
关键词：Energy resources;sustainable development;environmental financial accounting;environmental management accounting;environmental issues;international accounting standards