我国企业环境成本初探

Environment Cost of China's Enterprises

本文通过对环境成本发生的原因和趋势的分析,论述了确认环境成本的必要性,并对环境成本的涵义、确认原则、信息披露及核算方法进行了深入探讨。

The paper first made clear the necessity of recognition of environment cost by analyzing its cause and tendency , then did a research into the implication , recognizing principles , information disclosure and accounting treatment of environment cost.