| 林纸一体化企业的资源—环境核算研究 (Ⅱ)造纸企业环境成本核算 |
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| 引用本文： | 王妹,张智光.林纸一体化企业的资源—环境核算研究 (Ⅱ)造纸企业环境成本核算[J].林业经济问题,2006,26(4):335-338. |
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| 作者姓名： | 王妹 张智光 |
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| 作者单位： | 南京林业大学,经济管理学院,南京,210037 |
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| 基金项目： | 2005年江苏省环保厅环保科技计划项目“江苏沿海区域‘生态—农林—桨纸’一体化复合生态产业(系统)模式研究”的子项目 |
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| 摘 要： | 环境成本核算是环境会计的基础。本文探讨了环境成本的涵义及其核算内容;并以造纸企业为例,认为企业可以在原财务会计核算的基础上,通过增设二级会计科目,即可进行环境成本核算。
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| 关 键 词： | 环境成本 资本化 费用化 核算 |
| 文章编号： | 1005-9709（2006）04-0335-04 |
| 收稿时间： | 2006-03-14 |
| 修稿时间： | 2006年3月14日 |
Study on Resource-Environment Accounting in the Integrated Enterprises of Forest-Paper (Ⅱ)Accounting of Environment Cost in the Papermaking Enterprises |
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| WANG Mei,ZHANG Zhi-guang.Study on Resource-Environment Accounting in the Integrated Enterprises of Forest-Paper (Ⅱ)Accounting of Environment Cost in the Papermaking Enterprises[J].Problems of Forestry Economics,2006,26(4):335-338. |
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| Authors: | WANG Mei ZHANG Zhi-guang |
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| Institution: | Economics Management College of Nanjing Forestry University, Nanjing 210037 China |
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| Abstract: | The accounting of environment cost is the basement of environmental accounting.This paper discussed the concept and contents of environment cost,gave examples about the accounting of environment cost in the papermaking enterprises,had the conclusion that the accounting of environment cost can be made in subsidiary accounts accounting to the base of financial accounting. |
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| Keywords: | environment cost capitalized expense distribution accounting |
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