| 浅谈环境成本的会计核算与发展趋势 |
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| 引用本文： | 李慧.浅谈环境成本的会计核算与发展趋势[J].新疆财经,2007(3):73-74,77. |
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| 作者姓名： | 李慧 |
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| 作者单位： | 新疆有色集团阜康有色管理中心,新疆,阜康,831500 |
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| 摘 要： | 本文通过对环境成本的分类与核算的探讨,认为当前我国环境污染和自然资源过度使用的情况已十分严重,提高资源利用效率、降低污染排放已迫在眉睫,环境成本内部化是必然趋势。
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| 关 键 词： | 环境成本 会计核算 发展趋势 |
| 文章编号： | 1007-8576（2007）03-0073-02 |
| 收稿时间： | 2007-03-17 |
| 修稿时间： | 2007-03-17 |
On Accounting Calculation of the Environmental Cost and Its Trend of Development |
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| Li Hui.On Accounting Calculation of the Environmental Cost and Its Trend of Development[J].Finance & Economics of Xinjiang,2007(3):73-74,77. |
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| Authors: | Li Hui |
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| Institution: | Fukang Nonferrous Management Centre, Xinjiang Nonferrous Metals Industrial Group, Fukang 831500, China |
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| Abstract: | By probing into the classification and calculation of the environmental cost,this paper points out that environmental pollution and excessive exploit of natural resources is serious in China at present.It is of utmost urgency to increase the efficiency in using resources and lowering the pollution exhausts.And it is an inevitable trend of internalization for the environmental cost. |
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| Keywords: | the Environmental Cost Accounting Calculation Trend of Development |
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