On Contents and Characteristics of Lake Environmental Accounting Elements
- 10.2991/icsshe-18.2018.139How to use a DOI?
- Lake, environmental accounting, elements, contents, characteristics
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.
- © 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/).
Cite this article
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 -