企业环境成本的会计处理初探

Probe into the Accounting Treatment of Enterprise's Environmental Cost

通过分析我国企业环境成本的会计处理现状,针对在我国企业环境成本的会计处理普遍存在的缺陷,提出了我国企业环境成本的科目设置的意见,并简述了相关的会计账务处理。

Through analyzing the present situation of the accounting treatment for Chinese enterprises＇ environmental cost, and in the light of the shortages existing commonly in the accounting treatment for the environmental cost of Chinese China, and expounds some relative accounting treatment.