企业视阈下的环境会计浅析

环境会计作为会计领域的一大分支，可分为环境财务会计与环境管理会计两个方面。企业可结合实际设置环保工程、环保负债、环保费用、环保收入等基本会计科目，对环境会计信息进行定量披露。并通过恢复费用法或重置成本法、防护费用法、产出变动法或健康损失法等环境成本计量方法，与产品生产有效结合，将环境成本进行收集分配至单位产品成本，提供完整的环境成本信息，以引起企业管理层的重视，积极采取措施保护环境。

Study on Environmental Accounting under the Threshold of Enterprise

As a major branch of accounting, environmental accounting can be divided into environmental financial accounting and environmental management accounting. Enterprises should set the basic accounts including green project, environmental liabilities, environmental costs and environmental income based on the actual, and disclose environmental accounting information quantitatively. Then through measurement methods of environmental costs such as recovery cost method or replacement cost method, protection cost method, change in output method or loss of health method and so on, we should collect and allocate the environmental costs to the unit product cost with the effective integration of production. So we can provide complete information on environmental costs to attract the attention of corporate management and Take active measures to protect the environment.