| 基于可持续发展的企业四维成本体系研究 |
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| 引用本文： | 李越冬,干胜道.基于可持续发展的企业四维成本体系研究[J].生态经济(学术版),2008(12). |
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| 作者姓名： | 李越冬 干胜道 |
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| 作者单位： | [1]西南财经大学会计学院,成都610074 [2]四川大学工商管理学院,成都610021 |
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| 基金项目： | 国家自然科学基金项目"基于自由现金流量的我国上市公司业绩变化研究" |
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| 摘 要： | 文章从成本的角度探讨可持续发展对企业成本理念的要求,认为要适应可持续发展的要求,必须树立四维成本系统理念,即产品成本、资本成本、代理成本和环境成本.文章逐个分析了企业的四维成本,然后基于人本观提出了如何构建四维成本体系.
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| 关 键 词： | 四维成本 可持续发展 人本观 资本成本 |
A Study of Four-Type Costs Based on Sustainable Development of Company |
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| LI Yue-dong,GAN Sheng-dao.A Study of Four-Type Costs Based on Sustainable Development of Company[J].Ecological Economy,2008(12). |
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| Authors: | LI Yue-dong GAN Sheng-dao |
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| Institution: | LI Yue-dong1,GAN Sheng-dao2 (1.School of Accountancy,Southwestern University of Finance & Economics,Chengdu 610074,China,2. Business School,Sichuan University,Chengdu 610021,China) |
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| Abstract: | The author first studied the requirements of costs based on sustainable development. Then, the author thought the companies must accept idea of four-type costs so that the companies can have sustainable development. The four-type costs include product cost, capital cost, agency cost and environmental cost. Finally, the author analyzed the four-type costs and pointed out how to set up the four-type costs system based on humanity-oriented notion. |
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| Keywords: | four-type costs sustainable development humanity-oriented notion capital cost |
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