| 企业环境成本与收益的确认及其对经营成果的影响 |
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| 引用本文： | 朱纪红. 企业环境成本与收益的确认及其对经营成果的影响[J]. 审计与经济研究, 2006, 21(5): 71-72,90 |
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| 作者姓名： | 朱纪红 |
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| 作者单位： | 湖南工学院,经济与管理系,湖南,衡阳,421008 |
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| 摘 要： | 本文介绍了环境成本和环境收益的含义及其主要内容，阐述了其确认和会计处理方法，并在此基础上论述了环境成本及收益对企业经营成果的影响。
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| 关 键 词： | 环境成本 环境收益 经营成果 环境业绩 |
| 文章编号： | 1004-4833（2006）05-0071-02 |
| 收稿时间： | 2006-08-17 |
| 修稿时间： | 2006-08-172006-09-06 |
Confirmation of Environmental Cost and Income and Its Effect on Operating Results |
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| ZHU Ji-hong. Confirmation of Environmental Cost and Income and Its Effect on Operating Results[J]. , 2006, 21(5): 71-72,90 |
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| Authors: | ZHU Ji-hong |
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| Affiliation: | Hunan Institute of Technology, Hengyang 421008, China |
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| Abstract: | This paper first illustrates the definition of environmental cost and income as well as its main content and then elaborates the confirmation of accounting methods, and finally discusses the effect of environmental cost and environmental income on operating results of enterprises. |
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| Keywords: | environmental cost environmental income operating results environmental achievement |
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