环境会计的成本计量模式研究被引量：8

A research on cost measurement model of environmental accounting

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摘要由于环境因素成为衡量企业是否具有竞争能力的重要因素之一,因此,有必要构建引入环境成本要素的新成本计量模式。立足于衡量企业的环境竞争力,而侧重点则在于通过新的成本计量模式对企业的环境成本进行管理控制,从而提升企业的环境竞争力。 As environment has become an important factor deciding the competitiveness of an enterprise,it is necessary to establish a new cost measurement model which introduces environmental cost factors.Based on the environmental competitiveness of enterprise,the cost measurement model intends to manage and control the environmental cost of enterprise so as to promote its environmental competitiveness.

作者陈良华李志华周鹏翔

机构地区东南大学会计学系

出处《东南大学学报（哲学社会科学版）》 CSSCI 2008年第1期27-31,共5页 Journal of Southeast University(Philosophy and Social Science)

基金国家自然科学基金项目(79970095) 江苏省教育厅高校哲科项目"跨财务与管理会计的成本计量研究"(05SJD790013)成果之一

关键词环境成本计量作业成本生命周期成本环境成本性质

分类号 F235 [经济管理—会计学]

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