文章基本信息

标题：Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs
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作者：Nicolae Todea ; „1 Decembrie 1918” University of Alba Iulia Ionela Cornelia Stanciu ; University Valahia Targoviste Ana Maria Joldoş (Udrea) 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This paper wants to make a fundamental contribution to current and recently started a debate in the accounting profession and beyond. Internationally, the accounting profession, influenced by a variety of views and broader contextual forces, began to really take into account how environmental regulation of accounting. Historically speaking, the accounting was limited, most often in his reflections on the resources represented by property and financial entities. This has become less appropriate, being left out of accounting reflecting the "costs" important, such as environmental, social, etc. Which were not present in the financial statements of entities, it is because entities do not "pay" anything for the environment, and rather less on social issues. This does not mean that society as a whole; do not support these "costs". The emergence of environmental accounting dating back to 1970, interest in this area increased considerably, from managers to give greater importance to environmental issues.
关键词：Environmental Protection; Environmental accounting; environmental costs; Protection