谈企业环境成本的核算

Discussion on the Corporate Environmental Costs Accounting

当今世界环境问题日益突出,必须大力加强环境保护,这一点已形成共识。但我们不能只用科学技术去解决污染,还必须综合运用经济、法律等措施,实施环境成本会计就是这其中至关重要的一环。文章从环境成本的定义、形成及分类,阐述了环境成本核算的原则,并在此基础上对环境成本的具体会计处理提出了一些方法。

Today world environmental problems have become increasingly prominent. We must greatly strengthen environmental protection, which have formed a consensus. But we can not only use science and teehnology to solve the pollution, but also make comprehensive use of eeonomie, legal and other measures. Environmental costs accounting is a vital part of them. The passage describes the environmental costs accounting principles by its definition, formation and classification, and on this basis provides some ideas on speeifie aeeounting treatment of environmental costs.