可持续发展观下的企业环境成本管理研究

Research on Enterprises′ Environmental Costs Management from Sustainable Development Perspective

按照可持续发展观的要求,企业应将环境成本计入资源价格,积极建立环境成本管理体系,以增强企业的核心竞争力。环境成本管理可在费用效果分析、环境治理和资源综合利用以及构建企业战略开发和产品绿色流程等方面得到应用。我国企业在环境成本管理的实施方面还存在不足,需要建立相关的会计规范,转变观念,构建环境成本控制系统和责任中心。

According to sustainable development perspective, enterprises should reckon environmental costs into the price of resources and establish environmental costs management system actively in order to strengthen enterprises＇ core competency. Enterprises can use environmental costs management can be applied in cost - effect analysis, environmental governance, and multi - purposes utilization of resources. It also can be used in the aspects of strategic development and green production in enterprises. Implementation of environmental costs management is defective in our enterprises. Accounting regulations need to be improved. Enterprises should change their notions, and reconstruct the control systems and responsibility center for environmental cost control.