论环境会计在电镀业中的应用

The Application of Environmental Accounting in Electroplating Operations

环境会计是以自然资源耗费应如何补偿为中心而展开的会计。如何确定电镀业中环境会计的核算内容(即环境成本与环境收益),如何做会计信息的记录与报告,以及如何在电镀业中把环境会计预算和环境成本、环境收入管理纳入环境会计实施系统,都是值得讨论的问题。

Environment accounting is how to compensate the consumption of natural resource. How to determine the accounting content of the environment accounting in electroplating operations, how to do analysis and report of accounting information, how to fit into environment accounting enforcement system about environment accounting budget and environment cost, environment income management. They will be the problem of worthwhile discussion.