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环境会计内在化有关问题探讨
引用本文:黄静.环境会计内在化有关问题探讨[J].内蒙古煤炭经济,2005(6):73-75.
作者姓名:黄静
作者单位:山东工商学院,会计系,山东,烟台,264005
摘    要:随着经济全球化的发展以及为解决全球日益严重的环境问题,国际标准化组织颁布了ISO14000系列环境管理体系标准,国际贸易也出现了"绿色贸易壁垒"的端倪,在此情形下,企业的效益不仅是以未来经济利益的流入为唯一标准,而是达到环保效果与经济效益并重.本文以此为背景从环境成本的内涵入手,分析了环境成本的相关问题,并提出了应采取的对策.

关 键 词:环境成本  环境成本的内在化

Exploring on some problems of intrinsic environment accounting
HUANG Jing.Exploring on some problems of intrinsic environment accounting[J].Inner Mongolia Coal Economy,2005(6):73-75.
Authors:HUANG Jing
Institution:by HUANG Jing
Abstract:Along with the economy of the whole world develop,and in order to settle the serious increasing of the whole world environment problem.The international standard organisation has issued ISO1400 series environmental management system standard.The international trade has also appeared the clue of "green trade rampart".Under this feeling shape,this isn't only standard of enterprise beneficial result come from coming economy drifting.And the objection is made environmental protection effect equal to economic performance.This article is started with for the background.first research the environment cost.Analyse the correlation problem of environment cost.And put forward the countermeasure should adopt.
Keywords:environment cost  environment of cost internalization
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