内蒙古包头市企业环境成本支出的探讨

在可持续发展观念的指导下,人类社会越来越重视环境问题。本文在回顾国内外相关文献的基础上,分析包头市现有环境会计实践的局限性,特别针对包头市企业环境成本支出及核算的现实状况、存在的问题及其成因进行了深入分析,并以和谐理论为指导,为完善包头市企业环境成本的支出及核算提出相应建议。

Probe into the Environment Cost Spending of Inner Mongolia Baotou's Enterprises

Under the instruction of sustainable development concept,people attach more and more importance to environment problems.Based on a documentary review home and abroad,this paper analyzes the limitations existed in environment accounting practice in Baotou.Directing at the present situation of the environment cost spending and accounting of Baotou’s enterprises,the existed problems and its reasons,this paper undertakes an analysis and puts forward corresponding suggestions on perfecting it under the instruction of harmonious theory.