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环境成本若干问题研究
引用本文:于敏.环境成本若干问题研究[J].财会通讯,2006(10).
作者姓名:于敏
作者单位:广东商学院会计学院 广东
摘    要:随着经济的迅猛发展,人类对自然资源的利用越来越充分,利用的数量越来越大,其结果是自然资源的储量急剧下降,而自然资源都具有的稀缺性,使资源环境问题成为世界性难题。本文认为,在可持续发展中环境成本是永恒话题。成本已由最初的生产成本或劳务支出延伸产生了环境成本,并将其应用于经济管理,将会对可持续发展发挥较大的作用。

关 键 词:环境会计  环境成本  环境成本核算  环境成本财务分析

Question Research on Environment Cost Certain
Yu Min.Question Research on Environment Cost Certain[J].Communication of Finance and Accounting,2006(10).
Authors:Yu Min
Abstract:In the sustainable development society, the humanity is more and more full to the natural resource use, the quantity is sharply increased, its result natural resource reserves drops suddenly, but the natural resource has scarce, causes the resources environment question to become the worldwide basis difficult problem, the environment cost is an eternal topic during sustainable development . The cost is a concept which develops from the first production cost and service cost, extended to environment cost. Applying it to the economic management will be useful for the sustainable development
Keywords:Environment cost Environment cost accounting Environment cost finance analysis
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