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环境成本核算与应用问题研究
引用本文:高山.环境成本核算与应用问题研究[J].审计与经济研究,2005,20(6):44-48.
作者姓名:高山
作者单位:同济大学,经济与管理学院,上海,200092
摘    要:环境成本在会计核算方面主要涉及环境成本的确认依据和确认原则,以及环境成本的分配问题。环境成本可在费用效果分析、环境治理和资源综合利用以及构建企业战略开发和产品绿色流程等方面得到应用。我国企业在环境成本核算上尚缺乏规范,应用方面也存在局限,需要建立相关的会计规范,转变观念,构建环境成本控制系统和责任中心。

关 键 词:环境成本  核算  应用
文章编号:1004-4833(2005)06-0044-05
收稿时间:07 27 2005 12:00AM
修稿时间:10 27 2005 12:00AM

Research on Accounting and Application of Environmental Costs
GAO Shan.Research on Accounting and Application of Environmental Costs[J].Economy & Audit Study,2005,20(6):44-48.
Authors:GAO Shan
Institution:School of Economics and Management, Tongji University, Shanghai 200092, China
Abstract:Environmental costs accounting mainly involves the causation and principle of recognition, as well as the distribution. We can use environmental costs as managing methods in the cost-effect analysis, environmental governance and make use of resources comprehensively. It can also be used in the aspect of strategic development and green procedures of products in enterprises. Environmental costs accounting lacks regulations and so the application of environmental costs is limited. Accounting reg- ulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
Keywords:environmental costs  accounting  application
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