摘要
长期以来,由于人们缺乏环境意识,在会计核算上,并未把环境、资源的耗费足额计入生产成本。随着我国 经济的飞速发展,资源和环境严峻的危机对企业乃至国民经济运行造成了极大危害,环境、资源成本得到足额补偿也就 越显重要。
For a long time, accounting has not included the consumption of the en)vironment and resources in the production cost due to peoples poor environmental consciousness. With the rapid development of our national economy, the severe crises of resourses and the environment have greatly endangered the operation of enterprises and even our national economy. So it is increasingly important that the environment and -resourse cost be fully compensated.
