Study on the measurement of environmental finance accounting in China

DOI

10.2991/icemaess-18.2018.254How to use a DOI?

Keywords

Environmental finance accounting,Environmental management accounting, Environmental finance report,Efficiency coefficient method

Abstract

Based on the analysis of the limitations in the development of environmental accounting in China, this paper proposes that the development of environmental financial accounting practice in China should be promoted first, and the concept of the choice of measurement method of environmental financial accounting should be considered. From the perspective of efficiency coefficient method, the paper aims to transform the complex multi-dimensional measurement space into one-dimensional measurement space, transition from a variety of measurement units to a single measurement unit, and crack the bottleneck of confirmation and measurement of environmental accounting elements.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jiangxia Yu
AU  - Xiaojun Lu
AU  - Dingqing Li
AU  - Lingzhi Tan
PY  - 2018/11
DA  - 2018/11
TI  - Study on the measurement of environmental finance accounting in China
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 1269
EP  - 1273
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.254
DO  - 10.2991/icemaess-18.2018.254
ID  - Yu2018/11
ER  -