| 环境成本的不同概念与计量模式 |
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| 引用本文： | 李明辉.环境成本的不同概念与计量模式[J].当代经济管理,2005,27(5):74-79. |
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| 作者姓名： | 李明辉 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 本文对不同的环境成本概念及不同概念下的计量模式进行了分析。目前的环境成本概念大体分为微观财务成本、微观经济成本、宏观经济成本三种,相应地,其计量方法也有所不同。目前,环境会计采用的是微观财务成本观念,而忽视微观经济成本;宏观核算则主要采用了宏观经济成本观念。
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| 关 键 词： | 环境成本 环境会计 国民经济核算 |
| 文章编号： | 1673-0461（2005）05-0074-06 |
Environmental Cost: Different Concepts and Measurement Models |
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| LI Ming-hui.Environmental Cost: Different Concepts and Measurement Models[J].Contemporary Economic Management,2005,27(5):74-79. |
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| Authors: | LI Ming-hui |
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| Institution: | Department of Accounting, Xiamen University, Xiamen 361005, China |
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| Abstract: | This paper discusses the different views on environmental cost and the measurement methods accordingly.Environmental cost can be divided into three categories:micro-financial cost,micro-economic cost,and macro-economic cost.At present,environment accounting system adopts micro-financial cost but neglects external costs of the business.While national accounting system mainly adopts macro-economic cost.Both systems should be improved. |
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| Keywords: | environmental cost accounting for environment national accounting system |
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