新版欧洲评估准则对构建我国绿色评估准则的启示

发布时间：2018-03-13 14:09

  本文选题：欧洲评估准则　切入点：绿色评估　出处：《财会月刊》2013年20期 　论文类型：期刊论文

【摘要】：针对全球气候变化,资源日渐匮乏,碳排放等一系列的环境问题,欧洲评估师协会联合会制定了新版《欧洲评估准则》(第七版),新版准则就如何对资源的可持续性进行绿色评估作了详细的阐述。本文简要介绍了新版《欧洲评估准则》(第七版),并就其中的绿色评估做了详尽的阐述,最后指出其对构建我国绿色评估准则的示范效应。
[Abstract]:In response to a series of environmental problems such as global climate change, increasing scarcity of resources and carbon emissions, The European Federation of Appraisers Associations has developed a new version of the European Assessment guidelines (version 7th), which describes in detail how to conduct a green assessment of the sustainability of resources. This paper briefly introduces the new version of the European Assessment. "guidelines" (version 7th) and detailed description of the green assessment therein, Finally, it points out its demonstration effect on the construction of green evaluation standards in China.
【作者单位】： 浙江财经大学会计学院;
【分类号】：F233
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本文编号：1606714