欢迎来到天天文库
浏览记录
ID:46666095
大小:87.50 KB
页数:6页
时间:2019-11-26
《国贸专业会计外文文献及其翻译》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、河南科技学院新科学院2013届本科毕业论文(设计)外文文献及翻译EnvironmentalAccounting学生姓名所在系别所学专业导师姓名完成时间叶乃润际经济与贸易郭晓明(助教)2013年4月18日EnvironmentalAccountingbyJoyE.HechtInterestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.Thefieldofenvironmentalaccountinghas
2、madegreatstridesinthepasttwodecades,movingfromaratherarcaneendeavortoonetestedindozensofcountriesandwellestablishedinafew.Buttheideathatnationsmightintegratetheeconomicroleoftheenvironmentintotheirincomeaccountsisneitheraquicksellnoraquickprocess;ithasbeenunderdiscussionsincethe1960s.Despite
3、thedifficultiesandcontroversiesdescribedinthisarticle,however,interestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.Environmentalaccountingisunderwayinseveraldozencountries,wherebureaucrats,statisticians,andotherproponentsboth
4、foreignanddomestichaveinitiatedactivitiesoverthepastfewdecades.Severalcountrieshavemadecontinuousinvestmentsinbuildingroutinedatasystems,whichareintegratedintoexistingstatisticalsystemsandeconomicplanningactivities.Othershavemademorelimitedeffortstocalculateafewindicators,oranalyzeasinglesec
5、tor.SomeoftheearliestresearchonenvironmentalaccountingwasdoneatRFFbyHenryPeskin,workingonthedesignofaccountsfortheUnitedStates.OneofthefirstcountriestobuildenvironmentalaccountsisNorway,whichbegancollectingdataonenergysources,fisheries,forests,andmineralsinthe1970stoaddressresourcescarcity.O
6、vertime,theNorwegianshaveexpandedtheiraccountstoincludedataonairpollutantemissions.Theiraccountsfeedintoamodelofthenationaleconomy,whichpolicymakersusetoassesstheenergyimplicationsofalternategrowthstrategies.Inclusionofthesedataalsoallowsthemtoanticipatetheimpactsofdifferentgrowthpatternsonc
7、ompliancewithinternationalconventionsonpollutantemissions.Morerecently,anumberofresource-dependentcountrieshavebecomeinterestedinmeasuringdepreciationoftheirnaturalassetsandadjustingtheirGDPsenvironmentally.Oneimpetusfortheirinterestwasthe1989study
此文档下载收益归作者所有