On Contents and Characteristics of Lake Environmental Accounting Elements

DOI

10.2991/icsshe-18.2018.139How to use a DOI?

Keywords

Lake, environmental accounting, elements, contents, characteristics

Abstract

Lakes are important natural resources in our country. Due to the expansion of the human economic activities, the lake resources increasingly decrease, and the lake environment is deteriorating. The lake management needs introducing the accounting information for response and supervision. This paper researches the contents and characteristics of the lake environmental accounting elements from the perspective of the region, holds that the lake environmental elements should contain the environmental assets, environmental liabilities, environmental rights and interests, environmental expenses, environmental benefits and environmental profits, and possesses the characteristics of the environmental matters differing from the traditional financial accounting.

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  - Yanli Li
PY  - 2018/09
DA  - 2018/09
TI  - On Contents and Characteristics of Lake Environmental Accounting Elements
BT  - Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsshe-18.2018.139
DO  - 10.2991/icsshe-18.2018.139
ID  - Li2018/09
ER  -