Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)

On Contents and Characteristics of Lake Environmental Accounting Elements

Authors
Yanli Li
Corresponding Author
Yanli Li
Available Online September 2018.
DOI
https://doi.org/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.
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Proceedings
2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
September 2018
ISBN
978-94-6252-687-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/icsshe-18.2018.139How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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  - 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  - https://doi.org/10.2991/icsshe-18.2018.139
ID  - Li2018/09
ER  -