企业环境成本核算基本问题探讨

Basic Problems on Cost Accounting of Business Environment

世界环境保护问题引起了全社会的高度重视,要求企业减少环境污染、降低影响环境的物质能源消耗、建立并实施环境成本制度的呼声越来越高。传统的环境成本核算存在很大局限性,应完善环境成本核算内容并确立科学的确认与计量方法。

With the increasing attention to the world environmental protection, much attention is paid to the problem of environmental protection. It is increasingly necessary for the business to reduce the environmental pollution and energy consumption which affects the environment, and to set up and put into effect the system of environmental cost. There exists limitation in traditional environmental cost accounting. The contents of environmental cost accounting should be improved and the scientific methods for confirmation and meterage should be established.