摘要
环境成本核算是环境会计的基础。本文探讨了环境成本的涵义及其核算内容;并以造纸企业为例,认为企业可以在原财务会计核算的基础上,通过增设二级会计科目,即可进行环境成本核算。
The accounting of environment cost is the basement of environmental accounting. This paper discussed the concept and contents of environment cost, gave examples about the accounting of environment cost in the papermaking enterprises, had the conclusion that the accounting of environment cost can be made in subsidiary accounts accounting to the base of financial accounting.
出处
《林业经济问题》
北大核心
2006年第4期335-338,共4页
Issues of Forestry Economics
基金
2005年江苏省环保厅环保科技计划项目"江苏沿海区域‘生态-农林-桨纸’一体化复合生态产业(系统)模式研究"的子项目
关键词
环境成本
资本化
费用化
核算
environment cost
capitalized
expense distribution
accounting
