Title :
Study on setting up lake environmental accounting account
Author_Institution :
Manage. Dept., Xuzhou Inst. of Technol., Xuzhou, China
Abstract :
Account Settings of lake environmental accounting is to reflect and supervise systematically lake environmental accounting elements changes which is caused by economic activity, and to provide detailed information for environmental management. Due to the lake environmental accounting elements include environmental assets, environmental liabilities, environmental equity, environmental cost, and environmental benefit and environmental profit, this paper set up accounts respectively for the six elements, each account at accounting treatment still use debit-credit bookkeeping.
Keywords :
environmental economics; environmental management; lakes; debit-credit bookkeeping; economic activity; environmental assets; environmental benefit; environmental cost; environmental equity; environmental liabilities; environmental management; environmental profit; lake environmental accounting elements; Animals; Government; Investments; Lakes; Pollution; Water resources; accounts; lake environmental accounting; set up;
Conference_Titel :
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location :
Deng Leng
Print_ISBN :
978-1-4577-0535-9
DOI :
10.1109/AIMSEC.2011.6010306